Established 1994

Tools · India Tax Residence

India Tax Residency Test

India produces one of three answers, not two. The intermediate RNOR status shelters foreign income from Indian tax and is where most returning non-residents land — but only for a limited number of years, and only if the day counts fall the right way.

Looking for the full explanation? Read the complete guide to India tax residency, which covers each limb of the test in detail alongside this tool.

  1. Day count
  2. Your circumstances
  3. Ordinarily resident test

Stage 1 of 3 · Day count

Day count

How many days were you in India during the tax year?

The Indian tax year runs from 1 April to 31 March, not the calendar year. Count each day of physical presence.