Why residential status matters so much.
Residential status is the first question in any Indian tax calculation. It is decided under Section 6, which has been carried into the Income-tax Act, 2025, and it is decided separately for every tax year from 1 April to 31 March.
There are three possible outcomes. A resident and ordinarily resident (ROR) is taxed on worldwide income. A resident but not ordinarily resident (RNOR) is taxed mainly on Indian income. A non-resident (NR) is taxed only on income received or arising in India.
| Income | Resident (ROR) | RNOR | Non-resident |
|---|---|---|---|
| Income received in India | Taxed | Taxed | Taxed |
| Income earned in India | Taxed | Taxed | Taxed |
| Foreign income from a business controlled in India | Taxed | Taxed | Not taxed |
| Other foreign income, such as UK salary or rent | Taxed | Not taxed | Not taxed |
| Foreign assets disclosure in the return | Required | Not required | Not required |
The basic day-count tests.
You are resident in India for a tax year if you meet either of these tests. If you meet neither, you are a non-resident.
182 days in the year
You were in India for 182 days or more during the tax year.
60 days plus 365 days
You were in India for 60 days or more in the year, and 365 days or more in the four years before it.
Generally, both the day you arrive and the day you leave are counted as days in India. Keeping passport stamps, boarding passes and e-gate records makes the count easy to prove.
Exceptions to the 60-day test.
For several groups the 60-day limit in Test 2 is replaced by a longer period, which makes it easier to stay non-resident.
| Who | Limit used instead of 60 days | Effect |
|---|---|---|
| Indian citizen leaving India for employment abroad | 182 days | Usually only the 182-day test applies in the year you leave |
| Indian citizen who is crew on an Indian ship | 182 days | Special rules for counting voyage days |
| Indian citizen or PIO visiting India, Indian income up to ₹15 lakh | 182 days | Visits under 182 days keep you non-resident |
| Indian citizen or PIO visiting India, Indian income above ₹15 lakh | 120 days | If resident under this rule, you are treated as RNOR |
"Indian income" here means income other than foreign-source income. UK salary and UK rent are not counted towards the ₹15 lakh limit.
Deemed residency for Indian citizens.
An Indian citizen whose Indian income is above ₹15 lakh in a year, and who is not liable to tax in any other country because of residence or domicile, is treated as resident in India regardless of days spent there. Such a person is treated as RNOR.
This rule is mainly aimed at people living in countries without income tax. A UK resident is liable to tax in the UK, so this rule does not usually apply to Indian citizens living in the UK. It does not apply to PIOs or OCI cardholders at all.
Resident but not ordinarily resident (RNOR).
A person who is resident under the day-count tests is RNOR, rather than fully resident, if either of these is true:
- Non-resident in 9 of the last 10 yearsYou were a non-resident in India in nine out of the ten tax years before this one.
- 729 days or less in the last 7 yearsYour total stay in India in the seven tax years before this one was 729 days or less.
- Resident under the 120-day ruleVisitors who become resident only because of the 120-day rule are RNOR.
- Deemed resident Indian citizensCitizens treated as resident under the deemed residency rule are RNOR.
RNOR status is valuable for people moving back from the UK, because foreign income such as UK pension, rent or interest stays outside Indian tax. See Returning Indian.
Worked examples for Indians in the UK.
| Person | Days in India | Indian income | Status |
|---|---|---|---|
| Software engineer who moved to London in June | 70 days | ₹3 lakh | Non-resident (left for employment, so 182-day test applies) |
| UK resident visiting parents for 4 months | 125 days | ₹6 lakh | Non-resident (182-day limit applies as income is under ₹15 lakh) |
| UK resident with large rental income, 4-month visit | 125 days | ₹20 lakh | Resident, treated as RNOR (120-day rule) |
| British citizen of Indian origin, 6-month visit | 190 days | ₹2 lakh | Resident (182-day test met); RNOR if the history conditions apply |
These examples are simplified. Your past years in India and your exact travel dates change the answer, which is why we count the days from your records.
When you are resident in both India and the UK.
The UK uses its own Statutory Residence Test. It is possible to be resident in both countries for the same period. In that case, the tie-breaker in the India–UK tax treaty decides which country can tax you as a resident, looking at your permanent home, centre of vital interests, habitual abode and nationality in that order.
We check both positions and, where it helps, arrange a Tax Residency Certificate so the treaty can be applied in India.
How we confirm your status.
Collect your travel history
Passport pages, tickets and e-gate data for the year and the ten years before it.
Count the days
We build a day-by-day calendar for each tax year needed.
Apply the tests and exceptions
The basic tests, the 120-day rule, deemed residency and the RNOR conditions.
Give you a written note
A short note setting out your status, the reasons and what it means for your Indian and UK returns.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
Residential status checks for Indians across the UK.
We confirm Indian residential status for Indian citizens, PIOs and OCI cardholders living anywhere in the UK, especially those who visit India often, are planning a long stay, or are thinking of moving back.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Residential status FAQs.
Need certainty about your status this year?
Send us your travel dates and Indian income. We will confirm your status in writing and explain what it means.
This page is general guidance based on Indian income-tax and FEMA rules as they stand, including the Income-tax Act, 2025 that applies from 1 April 2026. It is not legal or financial advice for your situation. Rates, limits and deadlines can change, so please speak to us before acting on it.