International Tax · Professional Utility
NRI Tax Residency Calculator
Determine residential status under section 6 of the Income-tax Act — Resident & Ordinarily Resident, Resident but Not Ordinarily Resident, or Non-Resident — including the 120-day and deemed-resident rules.
Indicative determination. Section 6 is applied as commonly understood, including the 60/182-day basic tests, the 120-day rule for visiting citizens/PIOs with Indian income above ₹15 lakh, the deemed-resident provision (s.6(1A)) and the RNOR conditions. Tie-breaker rules under a tax treaty (DTAA) may override domestic status. Confirm with the Act and the relevant treaty before relying on this.