{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "in.tax.residential_status",
  "versions": [
    {
      "rule_id": "in.tax.residential_status",
      "version": "2026.1",
      "jurisdiction": "IN",
      "title": "Indian residential status",
      "summary": "You are resident in India for a financial year (1 April to 31 March) if you spend at least 182 days in India that year, or at least 60 days that year plus at least 365 days across the preceding four years. The 60-day limb rises to 182 days for Indian citizens leaving for employment or as crew, and sits at 120 days for visiting citizens and persons of Indian origin whose Indian income exceeds the statutory threshold. Residents who were non-resident in nine of the preceding ten years, or present for 729 days or fewer across the preceding seven, are Resident but Not Ordinarily Resident and are taxed only on Indian income.",
      "evaluator": "in_residential_status",
      "determinative": true,
      "official_source_url": "https://incometaxindia.gov.in/pages/acts/income-tax-act.aspx",
      "last_verified": "2026-08-29",
      "effective_from": "2020-04-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 4,
          "start_day": 1
        },
        "countries": [
          "IN"
        ],
        "in_rs": {
          "primary_threshold": 182,
          "secondary": {
            "current_min": 60,
            "lookback_periods": 4,
            "lookback_total": 365
          },
          "employment_exception_threshold": 182,
          "visiting_nri": {
            "current_min": 120
          },
          "rnor": {
            "days_cap_prior_7": 729
          }
        }
      },
      "attestation_defs": [
        {
          "key": "in.rs.citizen_or_pio",
          "question": "Are you an Indian citizen or a person of Indian origin?",
          "why_we_ask": "Two relaxations of the 60-day limb apply only to Indian citizens and persons of Indian origin.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "in.rs.left_india_for_employment",
          "question": "Did you leave India during this year for employment outside India, or as a member of the crew of an Indian ship?",
          "why_we_ask": "If so, the 60-day limb is replaced by a 182-day limb, which is a far more generous allowance.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "in.rs.visiting_india",
          "question": "Were you visiting India this year while living outside it?",
          "why_we_ask": "Visiting citizens and persons of Indian origin get a relaxed limb, but only up to an income threshold.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "in.rs.income_over_threshold",
          "question": "Did your total Indian-source income exceed 15 lakh rupees this year?",
          "why_we_ask": "Above that threshold a visiting citizen or person of Indian origin becomes resident at 120 days rather than 182.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "in.rs.deemed_resident_not_taxable_elsewhere",
          "question": "Are you an Indian citizen with Indian income above the threshold who is not liable to tax in any other country by reason of domicile or residence?",
          "why_we_ask": "Deemed residency makes you resident regardless of days spent in India, and always as RNOR.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "in.rs.non_resident_9_of_prior_10",
          "question": "Were you non-resident in India in nine or more of the ten preceding financial years?",
          "why_we_ask": "This is one of the two routes to RNOR status, and it reaches further back than your travel history here.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "in.rs.days_729_or_fewer_prior_7",
          "question": "Were you in India for 729 days or fewer across the seven preceding financial years?",
          "why_we_ask": "The other route to RNOR status. We compute this where your ledger reaches back far enough, and ask where it does not.",
          "type": "bool",
          "scope": "tax_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "in.rs.approaching_182"
        },
        {
          "at_count": 110,
          "at_fraction_of_limit": null,
          "message_key": "in.rs.approaching_120"
        }
      ],
      "notes": [
        "The financial year runs 1 April to 31 March, not the calendar year.",
        "Limb 2's four-year lookback is an aggregate over the PRECEDING four years and must exclude the current year — this is why lookback_aggregation cannot be reused (its aggregate includes the current period).",
        "RNOR is a resident status, not a third residence category: an RNOR is resident but taxed only on Indian income.",
        "The 120-day visiting-NRI category and deemed residents are RNOR by statute."
      ]
    }
  ]
}