ROR, RNOR or Non-Resident? Check in 60 seconds.
Every Indian tax question starts here: the 182-day rule, the 120-day rule for NRIs with Indian income, the ₹15 lakh deemed-residency trap, and the two RNOR tests almost nobody applies correctly. Answer five questions and get your status, the exact tests that produced it, what it means for foreign income and Schedule FA, and the records that prove it if questioned years later.
Why residential status decides everything
Residential status under section 6 is the switch that decides whether India taxes your worldwide income or only your Indian income, and whether you must disclose foreign assets in Schedule FA. It is determined fresh every financial year from day counts and look-back windows — not from citizenship, visa, OCI card or where your family lives. The same rules continue under the Income-tax Act 2025, which applies from tax year 2026-27.
| Status | Foreign income taxable in India? | Schedule FA? |
|---|---|---|
| Non-Resident (NR) | No — only income received or accruing in India | Not required |
| RNOR | Generally no — except income from a business controlled in India or a profession set up in India | Not required |
| ROR | Yes — worldwide income | Required for every foreign asset |
The two-stage test, in plain English
Stage 1 — resident or not. You are a resident if you spent 182 days or more in India during the financial year; or 60 days or more that year and 365 days or more over the preceding 4 years. The 60-day trigger is relaxed to 182 days for an Indian citizen leaving India for employment abroad (or as crew of an Indian ship), and for an Indian citizen or Person of Indian Origin living abroad who visits India — unless the visitor's India-sourced income exceeds ₹15 lakh, in which case the trigger is 120 days.
Stage 2 — ordinarily resident or not. A resident is RNOR if they were non-resident in 9 of the 10 preceding years, or spent 729 days or fewer in India across the preceding 7 years. Two situations are RNOR automatically: a visiting citizen/PIO caught only by the 120-to-181-day rule, and a deemed resident — an Indian citizen with India-sourced income above ₹15 lakh who is not liable to tax in any other country. Everyone else who is resident is ROR.
The RNOR window is the point
For a returning NRI, RNOR is not trivia — it is a 2-3 year window in which foreign income generally stays outside Indian tax and Schedule FA does not yet apply. It is the window to collect every foreign statement, vest confirmation and account record while you still have logins, decide the section 89A election for US/UK/Canada retirement accounts, and get the paperwork in order for the year ROR begins. Once ROR starts, every foreign asset you still hold enters Schedule FA, with opening dates and cost values reaching back years — and the Black Money Act sets no time limit on examining foreign income and assets, so the records behind your status and disclosures are keep-forever documents.
Frequently asked questions
What is RNOR status and how long does it last?
RNOR (Resident but Not Ordinarily Resident) is the transitional status between NR and ROR. You are RNOR for a year if you are resident but were non-resident in 9 of the 10 preceding years, or spent 729 days or fewer in India over the preceding 7 years. For a typical returning NRI abroad 6+ years, the arithmetic gives roughly 2-3 financial years of RNOR after the return. During the window, foreign income is generally not taxable and Schedule FA is not required.
How many days can an NRI stay in India without becoming resident?
A visiting Indian citizen or PIO generally stays non-resident below 182 days. The carve-out: if India-sourced income exceeds ₹15 lakh, residency starts at 120 days (combined with 365+ days over the preceding 4 years) — but a person caught only by that rule is automatically RNOR, not ROR. For everyone outside the visitor/departure relaxations, the trigger is 60 days plus the 365-in-4 condition.
What is the 120-day rule?
Since FY 2020-21, a visiting Indian citizen or PIO with India-sourced income above ₹15 lakh becomes resident at 120 days instead of 182 (with the 365-in-4 condition). Whoever becomes resident only because of the 120-to-181-day rule is classified RNOR automatically — so worldwide taxation and Schedule FA still do not apply. At or below ₹15 lakh of Indian income, the 182-day threshold holds.
Is foreign income taxable for an RNOR?
Generally no. An RNOR is taxed on Indian income, and on foreign income only if it comes from a business controlled in India or a profession set up in India. Foreign salary earned abroad, foreign dividends and interest, and gains on foreign assets generally stay outside Indian tax during the window. FCNR deposit interest stays exempt for an RNOR; NRE interest is tied to FEMA residency, so confirm the timing with a CA after returning.
Does an RNOR file Schedule FA?
No — Schedule FA applies only to ROR taxpayers. But the year you become ROR, every foreign asset you still hold enters Schedule FA with opening dates, cost values and statements reaching back years. Use the RNOR window to collect those records while you still have access — then run the Schedule FA checker when ROR starts.
What is deemed residency under section 6(1A)?
An Indian citizen with India-sourced income above ₹15 lakh who is not liable to tax in any other country (by domicile or residence) is deemed an Indian resident even with zero days in India — automatically as RNOR. It targets citizens who arrange to be tax-resident nowhere. It never applies to foreign citizens, and being tax-resident somewhere (evidence: that country's tax residency certificate) takes you out of it.
How do I count days in India?
Physical presence between 1 April and 31 March. The conservative, precedent-backed practice counts both the arrival day and the departure day as days in India. Sources: passport immigration stamps, flight bookings, boarding passes — and where e-gates left no stamp, booking history and bank/phone location records. Keep the day-count table itself: it is the working that answers any later question about your status.
I returned to India mid-year — what is my status for that year?
Date-of-return arithmetic. Return before early October and you can cross 182 days that year: resident, usually RNOR given the years abroad. Return late (say January): under 182 days, and the 60-day limb needs 365+ days in India over the preceding 4 years — which a long-term NRI usually fails — leaving you non-resident for the return year. India has no general split-year rule; DTAA tie-breakers handle overlap with your departure country.
Do RNOR benefits apply automatically?
The status is a matter of fact and law — you simply declare it in your ITR. Nothing is claimed by application, and nothing protects a wrong declaration: status drives foreign-income taxability and Schedule FA, so an error cascades into Black Money Act exposure. Re-run the determination every year (the look-back windows roll), and keep each year's working.
What records prove residential status?
Per year: the day-count working (entry/exit dates and total), stamped passport pages, flight bookings, the other country's tax residency certificate if you rely on being taxable there, foreign tax returns, and the ITR where you declared the status. Status underpins every other position — foreign-income exclusion, Schedule FA non-applicability, DTAA relief — and for anything touching foreign income or assets the Black Money Act sets no time limit, so these are keep-forever records.
More free tools: found out you're ROR? The Schedule FA checker maps your foreign assets to the exact tables. Claiming credit for foreign tax withheld? The Form 67 Foreign Tax Credit calculator computes it and lists the treaty documents. See all free tools.
Disclaimer: This calculator gives directional guidance on residential status under section 6. It is not professional tax advice. Edge cases it does not compute include split-year DTAA tie-breakers, ship crew day-count rules, PIO definition specifics, and the interaction of deemed residency with treaty relief. Confirm your status with a qualified Chartered Accountant before filing.