Calculator
Residential status under section 6
Enter the days you were in India and the position you were in, and this works out whether you were Resident, Not Ordinarily Resident or Non-Resident for that year — and shows which limb of section 6 decided it. Nothing you type leaves your browser.
Residential status decides what India can tax at all, so it is the first question in almost every cross-border matter — and the one most often answered from memory of the old 182-day rule. Since 2020 a visiting citizen with Indian income over ₹15 lakh can become resident on 120 days, and a citizen taxed nowhere else can be resident without being in India at all. For how the limbs fit together, and where this goes wrong in practice, read the practice note: Resident, RNOR or Non-Resident: the question that decides what India can tax.
Everything you type stays in this browser. The page does no calculation on a server, sends nothing anywhere and saves nothing when you close the tab. Nobody at this firm sees these figures unless you choose to bring them to us.
1. The year, and the days
Count every day of physical presence in India, including the day of arrival and the day of departure. A previous year runs 1 April to 31 March.
Days in India in each preceding year
The first four decide the 365-day test; all seven decide whether you are Ordinarily Resident. Leave a year blank if it was nil.
2. Which rules apply to you
These change the day thresholds, and they are where the answer usually turns.
3. Where that leaves you
Enter the days in India for 2025-26 and the answer appears here.
Before you rely on this
Day counts are a question of evidence. Passport stamps, boarding passes and immigration records are what establish them, and a single disputed day either side of a threshold changes the answer.
Residential status is decided separately for every year, and one year’s answer does not carry to the next. The seven-year and ten-year tests mean an answer can change without your circumstances changing at all.
Status under section 6 is not the end of it. Where a treaty applies, the tie-breaker in its residence article can put you somewhere else entirely, and that is a separate question from this one.
A working aid, not advice. Section 6 turns on facts this page does not ask about, and the result should be checked against the Act before it is relied on.
Ordinarily Resident? Then Schedule FA applies
If this page puts you in Resident and Ordinarily Resident for a year in which you held a foreign account, holding or property, that had to be reported whether or not it produced income. Where it was not, the FAST-DS 2026 calculator works out what putting it right would cost, before the window closes on 31 December 2026.
NRI Tax & Repatriation Call — 45 minutes, ₹7,500 + gst. A written note after the call setting out the position taken, the forms required, and the order to file them in.