April 2026 RNOR deadline · Act before you land→
NB
NRIBlueprint
Free Tool · Section 6 Residency

RNOR Calculator: Check Your Indian Residential Status (NRI / RNOR / Resident)

Answer first. This free calculator tells you your Indian residential status for a financial year — Non-Resident (NRI), Resident but Not Ordinarily Resident (RNOR), or Resident and Ordinarily Resident (ROR) — using the day-count tests in Section 6 of the Income-tax Act, including the 182-day rule, the 60+365 rule, the 120-day high-income rule and deemed residency. Your RNOR years are the window when most foreign income stays outside the Indian tax net.

By Regi Tom Antony, FCALast reviewed: June 2026 · Updated for AY 2026-27

0 – 366. Count every day where any part of the day was in India.

Sum of days in FY-1 + FY-2 + FY-3 + FY-4.

Key takeaways

  • Residency is decided per financial year on physical-presence day counts under Section 6 — citizenship alone does not decide it.
  • The 182-day test is the headline rule. The 60+365 test catches frequent visitors; situation (a) and most (b) cases are exempted from it.
  • High earners (Indian income > Rs 15 lakh) visiting India face a 120-day threshold, and become RNOR — not ROR — if caught only by that rule.
  • Deemed residency under 6(1A) only applies to Indian citizens not liable to tax anywhere — typically GCC residents — and always produces RNOR status.
  • RNOR is a 2–3 year window where foreign income stays outside Indian tax. Use it to realise RSUs, 401(k)/IRA, foreign property and crypto before ROR hits.

What is RNOR status and why does it matter?

RNOR — Resident but Not Ordinarily Resident — is a transitional status under Section 6(6) of the Income-tax Act. You are technically a Resident, but for the RNOR years your foreign-source income is not taxed in India (the only exception being income from a business controlled in or profession set up in India). For returning NRIs this typically lasts two financial years, and in some fact patterns three. It is the single most valuable Indian tax window and the easiest to waste by mis-timing the move.

How is residential status decided under Section 6?

Section 6(1) makes you Resident if either: you were in India for 182 days or more in the financial year; OR you were in India for 60 days or more in the year and 365 days or more across the preceding four years. Explanation 1 carves out Indian citizens leaving India for employment abroad (and crew of Indian ships) — they get the 182-day test only — and gives citizens/PIOs visiting India a 182-day shelter unless they earn more than Rs 15 lakh of Indian income.

What is the 120-day rule for high earners?

Inserted from FY 2020-21, the 120-day rule says: a citizen or PIO visiting India whose total Indian-source income exceeds Rs 15 lakh becomes Resident if present in India for 120-181 days in the year (with 365+ days in the previous four). Section 6(6)(c) then automatically labels them RNOR, so foreign income still escapes Indian tax. The rule was designed to catch high-net-worth visitors who were gaming the 182-day line, without dragging their global income into the net.

What is deemed residency (Section 6(1A))?

An Indian citizen with Indian-source income above Rs 15 lakh who is not liable to tax in any other country or territory — typically because they live in a zero-tax jurisdiction like the UAE — is deemed Resident in India, irrespective of days. Section 6(6)(d) then automatically classifies the deemed resident as RNOR. Practically, this lands Indian income (and business-controlled-from-India income) inside the Indian net, but leaves genuine foreign income outside it.

How long does the RNOR window last?

You stay RNOR for any year in which: you were Non-Resident in 9 of the 10 preceding financial years; or you were in India for 729 days or fewer in the preceding 7 years; or you fall into the 120-day or deemed-resident buckets. For a long-time NRI returning to India this usually produces two clean RNOR years, sometimes three if you land early in the financial year. Push the move from late March to early April and you gain an entire RNOR year — see the RNOR planning page for the full decision tree.

Related reading

This calculator is general information based on the day-count tests in Section 6 of the Income-tax Act and is not professional advice. Edge cases — split-residency facts, treaty tie-breakers (DTAA Article 4), the year of leaving or returning, and interaction between deemed residency and double-tax treaties — can change the outcome. Confirm with a Chartered Accountant before acting. Based on the framework in NRI Tax Blueprint by Regi Tom Antony, FCA.

Common questions

Answered, candidly.

What is RNOR status and why does it matter?
Resident but Not Ordinarily Resident (RNOR) is a transitional Indian tax status under Section 6(6). For up to two — sometimes three — financial years your foreign-source income (other than income from a business controlled in, or profession set up in, India) is outside the Indian tax net, even though you are technically a resident. It is the most valuable tax window most returning NRIs miss.
How is residential status decided under Section 6?
Section 6 uses physical-presence day-count tests. You are Resident if you were in India for 182+ days in the financial year, or 60+ days in the year and 365+ days across the preceding four years. Citizens leaving India for employment and crew members of Indian ships only face the 182-day test. Citizens/PIOs visiting India face a 120-day threshold instead of 60 if Indian-source income exceeds Rs 15 lakh.
What is the 120-day rule for high earners?
From FY 2020-21 an Indian citizen or PIO visiting India whose total Indian-source income is more than Rs 15 lakh becomes Resident if present in India for 120-181 days in the year (and 365+ days in the previous four). Crucially, such a person is automatically RNOR — foreign income still escapes Indian tax.
What is deemed residency (Section 6(1A))?
An Indian citizen with Indian-source income over Rs 15 lakh who is not liable to tax in any other country or territory (typically because they live in a zero-tax jurisdiction) is deemed Resident in India, irrespective of days. Section 6(6)(d) then automatically classifies them as RNOR, so only Indian and business-controlled-from-India income is taxed here.
How long does the RNOR window last?
Usually two financial years, sometimes three, depending on how many of the previous ten years you were Non-Resident and how many days you spent in India in the last seven. Timing your return date (April vs March) can add an entire RNOR year — model it before booking the flight.
Is this calculator a substitute for advice?
No. It applies the Section 6 day-count tests to the inputs you give. Edge cases — split-residency facts, treaty tie-breakers (DTAA Article 4), the year of leaving or returning, deemed-residency interaction with DTAAs — need a Chartered Accountant.
Book the call

Ready to plan? Book a strategy call with Regi.

A 45-minute working session that ends with a written next-step plan.

Book a strategy call→
Newsletter

The NRI Blueprint briefing.

One email a fortnight. Corridor updates, deadline alerts, and one written framework worth your inbox.

No spam, no list rental, unsubscribe in one click.