NRI Desk

Residency computed from your travel history, and NRO repatriation headroom.

Residency Timeline

Derives your status for the last 10 financial years from recorded trips, rather than asking you for day counts you would have to total yourself.

Repatriation Tracker

Tracks NRO remittances against the USD 1,000,000 ceiling per financial year, and shows the headroom left.

Residency Facts

Citizenship, employment abroad, India-source income and whether you are taxed elsewhere — the four facts that decide which statutory limb applies to you.

How residency is decided

The desk computes every year in one pass, oldest first, so each year's not-ordinarily-resident test can read the statuses already settled for the years before it. A stay that straddles 31 March is split across both years.

  • 182 days in the year makes you resident outright.
  • 60 days plus 365 days across the previous four years also makes you resident — unless a relaxation applies.
  • Leaving India for employment, or as crew, keeps the longer 182-day test. A visiting citizen or person of Indian origin gets the same relaxation, reduced to 120 days once India-source income passes the threshold.
  • Resident, but non-resident in at least 9 of the last 10 years, or present at most 729 days across the last 7 — that is not-ordinarily-resident, and foreign income stays outside the Indian net.

Deemed residency applies to citizens only

An Indian citizen above the income threshold who is not liable to tax in any other country is resident regardless of day count. A person of Indian origin holding a foreign passport is not caught by that provision, however much India-source income they have. The desk asks for citizenship separately from Indian-origin status for exactly this reason.

Two Acts, depending on the year

The Income-tax Act 2025 governs tax years beginning on or after 1 April 2026; earlier years remain under the 1961 Act. The tests are unchanged in substance but every provision is renumbered, so each row of the timeline cites the Act that actually governs it — older rows keep their 1961 references.

Assumptions are labelled, not hidden

Years before your earliest recorded trip are treated as non-resident, which is the right prior for someone who was living abroad — but it is an assumption, and the timeline says so rather than presenting it as fact. Rows with unusable or reversed dates are dropped rather than throwing, so one bad entry cannot take down the whole history.