India tax residency: the 182-day rule and the 60-day rule
You’re resident in India for a tax year if you’re there for 182 days or more in it, or for 60 days or more in it and 365 days or more over the four years before. For Indian citizens and people of Indian origin visiting, and citizens leaving to work abroad, the 60 becomes 182 — or 120 for a visitor with income in India over ₹15 lakh.
India tax residency calculator
Your situation, then the days you were in India in this tax year and in each of the four before. Tax years run from 1 April to 31 March.
India tax residency: the tests
You’re resident in India for a tax year — 1 April to 31 March — if either holds:
- you’re in India for 182 days or more in that tax year; or
- you’re in India for 60 days or more in that tax year and 365 days or more in the four tax years before.
Section 6 of the Income-tax Act, 2025 keeps these tests exactly as section 6 of the 1961 Act had them, the Income Tax Department says. Otherwise you’re non-resident for the year.
| You are | Resident at |
|---|---|
| Not an Indian citizen or of Indian origin | 182 days, or 60 days with 365 in the four years before |
| An Indian citizen or of Indian origin (an NRI), visiting | 182 days |
| Visiting, with income in India over ₹15 lakh | 182 days, or 120 days with 365 in the four years before |
| An Indian citizen leaving to work abroad, or as crew of an Indian ship | 182 days, in the year you leave |
“Income in India” here is total income other than income from foreign sources.
Deemed residents and “not ordinarily resident”
- Deemed resident: an Indian citizen with total income over ₹15 lakh, other than from foreign sources, who isn’t liable to tax in any other country by domicile, residence or similar criteria, is resident whatever the days.
- Not ordinarily resident: a resident who was non-resident in nine of the ten tax years before, or in India for 729 days or less in the seven years before. The 2025 Act keeps this rule too.
Worked example
You’re not of Indian origin and spent 100, 100, 100 and 65 days in India in the four tax years before — 365 in all. This tax year, your 60th day in India makes you resident. With 364 days in those four years, only 182 days this year would.
Many NRIs live in the UAE or Singapore: see UAE tax residency and Singapore tax residency. Other countries, side by side: 183-day rule by country.
How FlySee counts it
FlySee has no India tracker. The calculator takes your situation and your days in India this tax year and in each of the four before, and checks the tests. The Income Tax Department’s pages don’t say how a day you arrive or leave counts; FlySee’s Log counts any part of a day as a day — a day early, never late.