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India: how residence and citizenship work

Residence tests, reporting duties, social security, living base and citizenship for India, with the official source for each.

Short answer

India decides residence by days of stay in the tax year and the preceding years: 182 days, or 60 days plus 365 days over the previous four years, with special variants for Indian citizens and persons of Indian origin. Residents are further split into ordinarily resident and not ordinarily resident, and an Indian citizen with Indian income above Rs 15 lakh who is not liable to tax elsewhere can be deemed resident.

Key facts

Tax basisResidence-based
Tax year1 April to 31 March
Taxes citizens abroadNot as a general rule
Residence tests recorded5
RegionAsia

How India decides tax residence

Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.

IN-RES-01Day count182 days · Tax yearNot professionally reviewed

182-day test

An individual is resident if he stays in India for 182 days or more in the relevant tax year. The Income Tax Department states that the Income Tax Act, 2025 keeps the same basic conditions as section 6(1) of the Income Tax Act, 1961.

Source: Income Tax Department: Non Resident FAQsDay method: not recordedChecked: November 8, 2026
IN-RES-02Day count60 days · Several yearsNot professionally reviewed

60-day plus 365-day test

An individual is also resident if he stays in India 60 days or more in the tax year and 365 days or more in the four preceding years. This limb does not apply to an Indian citizen leaving India for employment abroad or as crew of an Indian ship; for them only the 182-day test applies.

Source: Income Tax Department: Non Resident FAQsDay method: not recordedChecked: November 8, 2026
IN-RES-03Day count120 days · Several yearsNot professionally reviewed

120-day variant for visiting citizens and persons of Indian origin

For an Indian citizen or person of Indian origin visiting India whose income other than foreign-source income exceeds Rs 15 lakh in the tax year, the 60-day limb reads as 120 days, with 365 days or more in the four preceding years. A person resident only under this route is treated as not ordinarily resident.

Source: Income Tax Department: Non Resident FAQs; Residential Status in IndiaDay method: not recordedChecked: November 8, 2026
IN-RES-04CitizenshipNot professionally reviewed

Deemed resident citizen

An Indian citizen whose total income, other than income from foreign sources, exceeds Rs 15 lakh and who is not liable to tax in any other country by reason of domicile, residence or similar criteria is deemed resident, whatever the days in India. This rule is section 6(1A) of the 1961 Act and section 6(7) of the 2025 Act, and such a person is treated as not ordinarily resident.

Source: Income Tax Department: Non Resident FAQsChecked: November 8, 2026
IN-RES-05Day count729 days · Several yearsNot professionally reviewed

Not ordinarily resident (NOR)

A resident individual is not ordinarily resident in a tax year if he was non-resident in nine out of the ten preceding years, or stayed in India for 729 days or less in the preceding seven years. Section 6(13) of the 2025 Act mirrors section 6(6) of the 1961 Act.

Source: Income Tax Department: Non Resident FAQsDay method: not recordedChecked: November 8, 2026

Reporting duties to check

  • Schedule FA: foreign assets and foreign-source income. Income tax return forms such as ITR-2 include Schedule FA, Details of Foreign Assets and Income from any source outside India, which the form marks as applicable to residents. Check the current form instructions for which residents must complete it. Source

Living base

Foreign nationals live in India on visas issued under Ministry of Home Affairs rules. Tax residence is decided by days of stay and the citizenship-linked rules above, not by the visa held.

How visas, permits and tax residence differ

Citizenship

Indian citizenship is governed by the Citizenship Act, 1955 and administered by the Ministry of Home Affairs. Routes, residence periods and the position on dual citizenship are not stated here; check the Ministry's current guidance.

Read the citizenship guide

Questions to take to a professional

  1. How many days was I in India in the tax year and in each of the preceding years?
  2. Am I an Indian citizen or person of Indian origin visiting India, and does the 120-day variant apply to me?
  3. Could the deemed residency rule apply because I am not liable to tax anywhere else?
  4. Am I ordinarily resident or not ordinarily resident this year, and what does that change?
  5. Does the Income Tax Act, 2025 or the 1961 Act govern the year I am asking about?
  6. Do I need to complete Schedule FA for my foreign accounts and assets?
  7. How would a tax treaty tie-breaker apply if another country also treats me as resident?

Official authorities

Sources

Other countries in Asia

🇯🇵 Japan🇲🇾 Malaysia🇸🇬 Singapore🇹🇭 Thailand
Countries covered
India
Sources
3 sources listed above
Tax year
Current rules as checked
Review
Not professionally reviewed
Sources checked November 8, 2026