Indian Residential Status Calculator

Criteria for Determining Residential Status

The residential status of an individual is determined based on their period of stay in India. The criteria are defined under the Income Tax Act, 1961.

1. Resident and Ordinarily Resident (ROR)

To be classified as Resident and Ordinarily Resident (ROR), an individual must satisfy at least one of the following basic conditions:

• Basic Condition 1: They are in India for a period of 182 days or more during that financial year.
• Basic Condition 2: They are in India for a period of 60 days or more during that financial year AND for 365 days or more during the four years immediately preceding that financial year.

AND both of the following additional conditions:

• Additional Condition A: They have been a resident of India in at least 2 out of the 10 previous years immediately preceding the relevant financial year.
• Additional Condition B: They have resided in India for a total of 730 days or more during the 7 previous years immediately preceding the relevant financial year.

2. Resident but Not Ordinarily Resident (RNOR)

An individual is classified as Resident but Not Ordinarily Resident (RNOR) if they satisfy at least one of the basic conditions mentioned for ROR, but do not satisfy both of the additional conditions.

3. Non-Resident (NR)

An individual is a Non-Resident (NR) for a financial year if they do not satisfy any of the basic conditions for being a resident.

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Your Residential Status

RNOR Prediction for Future Financial Years

Assuming you stay in India for 365 days in the upcoming financial years, here is a prediction of your residential status: