India Direct Tax · Individuals

Residential Status Determinator

Section-mapped determination of ROR / RNOR / Non-Resident status under the Income-tax Act, 1961 (AY 2026-27) and the Income-tax Act, 2025 (AY 2027-28), with a complete statutory reasoning chain.

Assessment Year

Citizen of India?

Person of Indian Origin (PIO)?

Left India for employment abroad?

Crew member of an Indian ship?

Citizen/PIO abroad visiting India?

Liable to tax in another country?

Total income other than income from foreign sources (₹)Threshold for the 120-day rule and deemed residency: ₹15,00,000.

Days in India — relevant FY (D₀)Days in India — 4 preceding FYsDays in India — 7 preceding FYsNon-resident years in 10 preceding FYs

AY 2026-27 · FY 2025-26

Income-tax Act, 1961

Non-Resident

Only income received, accruing or arising in India (or deemed to do so) is taxable in India. Foreign income is outside the Indian tax net.

Section 6(1)

Reasoning chain

1Basic Condition 2 not satisfied: stay of 0 days (threshold 60 days) with 0 days in the 4 preceding financial years (threshold 365 days).
2Deemed residency under Section 6(1A) not attracted (requires Indian citizenship + income > ₹15,00,000 + no tax liability abroad).
3Neither the basic conditions nor deemed residency are satisfied.

Informational tool only. Determination is based on the inputs supplied and does not constitute professional tax advice.