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What Is My Residential Status?

Your status decides which of your incomes are taxed in India. Work through the questions below.

Did you stay in India for 182 days or more in the financial year?Count all days of physical presence in India.
Yes
Are you an Indian citizen, or has this been true for most years?Basic residency is established by the 182-day test alone.
Yes · Resident
Were you in India for 730+ days in the last 7 years AND 60+ days this year?For citizens on overseas trips, the 60-day test may apply.
Yes
Were you in India 730+ days in the last 7 years?This distinguishes ordinary vs not-ordinarily-resident.
Yes
Resident & Ordinarily ResidentGlobal income is taxable in India.
No
Resident but Not Ordinarily ResidentOnly Indian-source and Indian-earned income is taxed.
No
Non-ResidentOnly income earned in or received in India is taxable.
No · under 182 days
Are you an Indian citizen leaving for employment, or a crew member?A 60-day test can apply instead of 182 days.
Yes · special test
Check the 60-day / 120-day testsSpecial rules apply for citizens and PIOs visiting India.
No
Non-ResidentOnly income earned in or received in India is taxable.

Note: These tests are simplified. Detailed rules (Section 6 of the Income Tax Act) include 60-day and 120-day variants for specific cases. This chart is a guide, not legal advice.