NRI residential status 2026-27: 182 and 120 days

The short answer

Your status for tax year 2026-27 is decided under s.6 of the Income-tax Act, 2025, and for FY 2025-26 under s.6 of the 1961 Act, with the same tests in substance. You are resident if you are in India for 182 days or more in the tax year (s.6(2)(a), was s.6(1)(a) of the 1961 Act), or for 60 days or more with 365 days or more in the four years before (s.6(2)(b), was s.6(1)(c) of the 1961 Act). Otherwise, unless you are deemed resident, you are a non-resident, taxed only on income received in India or arising in India.

Two groups lose the 60 day test. An Indian citizen who leaves India in the year for a job abroad, or as crew of an Indian ship, has only the 182 day test that year (s.6(3), was Explanation 1(a) to s.6(1) of the 1961 Act). An Indian citizen or a person of Indian origin who lives abroad and comes on a visit has only the 182 day test too (s.6(4), was Explanation 1(b) to s.6(1) of the 1961 Act), unless their Indian income is over ₹ 15,00,000, when the 60 days become 120 (s.6(5), was Explanation 1(b) to s.6(1) of the 1961 Act).

A resident is either ordinarily resident, taxed on income from everywhere, or not ordinarily resident, taxed on income from abroad only where it comes from a business controlled in or a profession set up in India (s.5(1)(c), was the proviso to s.5(1)(c) of the 1961 Act).

The day tests, the 120 day rule and deemed residence

Count every date you were in India for any part of the day, arrival and departure both: the Act has no rule on part days, and counting both ends is the cautious reading. Tribunals have left the arrival day out, as reported. Coming back on 1 October 2026 and staying gives exactly 182 days in 2026-27, so one day can decide the year.

For 2026-27 the four years before are 2022-23 to 2025-26. A return to settle is not a visit (Manoj Kumar Reddy, ITAT Bangalore, 2009, as reported), so a person coming home for good faces the plain 60 day test, and one tribunal refused the visitor relief in the first year after a move abroad (Binny Bansal, ITAT Bangalore, as reported).

The 120 day rule looks at total income other than income from foreign sources. Rent, NRO interest and a gain on Indian property all count toward the ₹ 15,00,000, so a sale can move a visitor across it. A person of Indian origin is one who, or a parent or a grandparent of whom, was born in undivided India; an OCI card is not the test.

Deemed residence reaches only an Indian citizen with Indian income over ₹ 15,00,000 who is not liable to tax in any other country by residence, domicile or a similar test (s.6(7), was s.6(1A) of the 1961 Act), however few days they spend in India, unless the day tests already make them resident (s.6(8), was the Explanation to s.6(1A) of the 1961 Act). A US green card holder is liable to tax in the United States wherever they live, and a resident of the United Kingdom, Australia or Canada is liable there. The UAE levies no personal income tax, and its tax residency certificate shows residence, not a liability to tax, so a citizen working there with Indian income over ₹ 15,00,000 is the person this rule usually catches. A foreign citizen, OCI holders included, can never be deemed resident.

One visitor at different day counts

One person who lives abroad and is liable to tax there, with 400 days in India in the four years before and non-resident in all 10 of the ten years before, run for tax year 2026-27.

Days in India this year	Indian citizen on a visit, Indian income ₹ 12,00,000	Indian citizen on a visit, Indian income ₹ 18,00,000	Foreign citizen, not of Indian origin
59	Non-resident	Non-resident	Non-resident
60	Non-resident	Non-resident	Resident but not ordinarily resident
119	Non-resident	Non-resident	Resident but not ordinarily resident
120	Non-resident	Resident but not ordinarily resident	Resident but not ordinarily resident
181	Non-resident	Resident but not ordinarily resident	Resident but not ordinarily resident
182	Resident but not ordinarily resident	Resident but not ordinarily resident	Resident but not ordinarily resident

On ₹ 12,00,000 only the 182 day line counts, over ₹ 15,00,000 the line is 120, and a foreign citizen not of Indian origin has the plain 60 day test. Every resident here is not ordinarily resident, if only because of the 10 years abroad.

Seven situations and what the calculator says

The calculator's seven starting situations for tax year 2026-27, with the green card holder again at 130 days; the result is the sentence the calculator prints.

Situation	What was entered	Result for tax	FEMA status
Student who left for the US	Indian citizen; left India this year to study; 132 days in India; Indian income ₹ 0; liable to tax abroad: no; 1,461 days in the four years before	Resident and ordinarily resident: resident by the 60 day test (s.6(2)(b), was s.6(1)(c) of the 1961 Act), and none of the tests for not ordinarily resident holds (s.6(13), was s.6(6) of the 1961 Act).	Not settled for this year
Left for a job in Canada	Indian citizen; left India this year for a job; 106 days in India; Indian income ₹ 3,00,000; liable to tax abroad: yes	Non-resident: neither day test makes you resident (s.6(2), was s.6(1) of the 1961 Act) and you are not deemed resident; in the year you leave for employment only the 182 day test applies (s.6(3), was Explanation 1(a) to s.6(1) of the 1961 Act).	Likely a person resident outside India
Living abroad, visiting family	Indian citizen; lives abroad and visits India; 150 days in India; Indian income ₹ 6,00,000; liable to tax abroad: yes; 500 days in the four years before	Non-resident: neither day test makes you resident (s.6(2), was s.6(1) of the 1961 Act) and you are not deemed resident; as a visitor only the 182 day test applies (s.6(4), was Explanation 1(b) to s.6(1) of the 1961 Act).	Likely a person resident outside India
Green card holder visiting	Indian citizen; lives abroad and visits India; 100 days in India; Indian income ₹ 18,00,000; liable to tax abroad: yes; 400 days in the four years before	Non-resident: neither day test makes you resident (s.6(2), was s.6(1) of the 1961 Act) and you are not deemed resident.	Likely a person resident outside India
Green card holder visiting, at 130 days	Indian citizen; lives abroad and visits India; 130 days in India; Indian income ₹ 18,00,000; liable to tax abroad: yes; 400 days in the four years before	Resident but not ordinarily resident: resident by the 120 day test for a visitor with Indian income over ₹ 15,00,000 (s.6(2)(b) read with s.6(5), was s.6(1)(c) read with Explanation 1(b) to s.6(1) of the 1961 Act), and not ordinarily resident because you are resident only through the 120 day visitor test (s.6(13)(b), was s.6(6)(c) of the 1961 Act).	Likely a person resident outside India
Working in the UAE with Indian rent	Indian citizen; lives abroad and visits India; 40 days in India; Indian income ₹ 16,00,000; liable to tax abroad: no; 160 days in the four years before	Resident but not ordinarily resident: deemed resident as an Indian citizen not liable to tax in any other country, with Indian income over ₹ 15,00,000 (s.6(7), was s.6(1A) of the 1961 Act), and not ordinarily resident because a deemed resident is always not ordinarily resident (s.6(13)(c), was s.6(6)(d) of the 1961 Act).	Likely a person resident outside India
OCI holder visiting	Foreign citizen of Indian origin; lives abroad and visits India; 150 days in India; Indian income ₹ 20,00,000; 500 days in the four years before	Resident but not ordinarily resident: resident by the 120 day test for a visitor with Indian income over ₹ 15,00,000 (s.6(2)(b) read with s.6(5), was s.6(1)(c) read with Explanation 1(b) to s.6(1) of the 1961 Act), and not ordinarily resident because you are resident only through the 120 day visitor test (s.6(13)(b), was s.6(6)(c) of the 1961 Act).	Likely a person resident outside India
Coming back to India to live	Indian citizen; came back this year to live; 182 days in India; Indian income ₹ 6,00,000; liable to tax abroad: yes; 12 years abroad at 30 days a year	Resident but not ordinarily resident: resident by the 182 day test (s.6(2)(a), was s.6(1)(a) of the 1961 Act), and not ordinarily resident because you were non-resident in 10 of the 10 years before, and 9 is enough (s.6(13)(a)(i), was s.6(6)(a) of the 1961 Act).	Not settled for this year

The student is ordinarily resident for tax. Under FEMA a student with 182 days or fewer in India the year before is likely resident outside India; with more, as here, the student and the bank settle it.

Not ordinarily resident, and the years after a return

A resident is not ordinarily resident where any one of four things holds: non-resident in 9 or more of the 10 years before (s.6(13)(a)(i), was s.6(6)(a) of the 1961 Act); in India for 729 days or less in the 7 years before (s.6(13)(a)(ii), was s.6(6)(a) of the 1961 Act); resident only through the 120 day visitor rule (s.6(13)(b), was s.6(6)(c) of the 1961 Act); or deemed resident (s.6(13)(c), was s.6(6)(d) of the 1961 Act). If none holds, you are ordinarily resident.

The years after a return have no fixed length. The table takes 12 years abroad at 30 days a year and a return on 1 October 2026, and assumes you then live in India for the whole of every later year; fewer days in India can only lengthen the window. 2027-28 has 366 days because it holds 29 February 2028.

Once you are ordinarily resident, holding any asset outside India, or being able to sign on an account outside India, means you must file a return and report those assets whatever your income (s.263(1)(a)(ix), was the fourth proviso to s.139(1) of the 1961 Act); whether the 2025 Act also reaches a person not ordinarily resident was not confirmed.

The years after coming back to live

The returning situation run forward year by year from 2026-27 to the first ordinarily resident year, every later year spent in India.

Tax year	Days in India	Non-resident years of the ten before	Days in India in the seven years before	Status	Why, as the calculator prints it
2026-27	182	10	210	Resident but not ordinarily resident	Not ordinarily resident because you were non-resident in 10 of the 10 years before, and 9 is enough (s.6(13)(a)(i), was s.6(6)(a) of the 1961 Act).
2027-28	366	9	362	Resident but not ordinarily resident	Not ordinarily resident because you were non-resident in 9 of the 10 years before, and 9 is enough (s.6(13)(a)(i), was s.6(6)(a) of the 1961 Act), and you were in India for 362 days in the 7 years before, and 729 or less is enough (s.6(13)(a)(ii), was s.6(6)(a) of the 1961 Act).
2028-29	365	8	698	Resident but not ordinarily resident	Not ordinarily resident because you were in India for 698 days in the 7 years before, and 729 or less is enough (s.6(13)(a)(ii), was s.6(6)(a) of the 1961 Act).
2029-30	365	7	1,033	Resident and ordinarily resident	Ordinarily resident: non-resident in 7 of the 10 years before, fewer than 9 (s.6(13)(a)(i), was s.6(6)(a) of the 1961 Act), and 1,033 days in the 7 years before, more than 729 (s.6(13)(a)(ii), was s.6(6)(a) of the 1961 Act).

2029-30 is the first ordinarily resident year, after 3 years not ordinarily resident; in 2028-29 only the 729 day test holds.

FEMA status is a separate answer

FEMA looks at the preceding financial year and at why you are abroad. A person who has gone out of India, or stays outside India, for employment, a business or a purpose showing an intention to stay abroad for an uncertain period is likely a person resident outside India (FEMA s.2(v)(i)(A) and s.2(w)), and that can change on the day you leave. The calculator shows it as likely, never as certain.

Interest on an NRE account is exempt only while you are a person resident outside India under FEMA, or hold RBI's permission to keep the account (Schedule IV, Sl. No. 1, read with s.11, was s.10(4)(ii) of the 1961 Act), whatever your income-tax status.

With 30 days in India in 2025-26, the statute does not yet make the returning person a person resident in India, while RBI's deposit directions require NRE accounts to be redesignated immediately on a return for employment or a change in residential status. Ask your bank before you treat NRE interest after your return as exempt.

What the calculator does

The calculator beside this guide decides tax year 2026-27 under the 2025 Act and FY 2025-26 under the 1961 Act. Start from the situation closest to yours and change the figures: it shows each test, the status, the likely FEMA status and the years not ordinarily resident after a return. An empty box is never read as non-resident; where a missing figure decides the answer, it names it. It leaves out crew of a foreign bound ship, treaty tie breakers, the 2019-20 day exclusions and Hindu undivided families.

To take away

You are resident at 182 days in India, or at 60 with 365 in the four years before; a citizen leaving for a job, and a citizen or person of Indian origin visiting on Indian income of ₹ 15,00,000 or less, face only the 182 day test.
Over ₹ 15,00,000 of Indian income, a visiting citizen or person of Indian origin with 365 days or more in the four years before is resident from 120 days, and not ordinarily resident below 182; a citizen not resident by days and not liable to tax in any other country is deemed resident however few days they spend in India, and so always not ordinarily resident.
After 12 years away at 30 days a year in India, coming back on 1 October 2026 and staying makes 2029-30 the first ordinarily resident year; another date or history moves it.
FEMA status is a separate answer, and the NRE interest exemption follows it, not your income-tax status.

NRI residential status for tax year 2026-27: the 182 day, 120 day and RNOR tests