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Residential status: which tests apply to you

Whether India treats you as resident for a tax year depends on the days you spent there and a few facts about you. Answer the questions to see which residence tests apply to you, what each one reads from your answers, and where the law sets them out.

Your inputs are used only to calculate this result and are not stored. How we handle data

Needs review: a chartered accountant hasn't confirmed the day counts and the income limit in these tests yet. The tool shows which tests apply and links each one to the official source, where you can read its thresholds. Figures and a status come after the review.

Tax year

Indian tax year 2026-27 (1 April 2026 to 31 March 2027).

Your citizenship
Count the days as you know them from your travel dates. How the day you arrive and the day you leave count is part of our review.
Did you leave India during this tax year for work abroad, or as a member of a ship's crew?
Do you live outside India and came to India on a visit during this tax year?
Are you liable to tax in another country because you live there (by residence, domicile or a similar criterion)?
Your days in India in earlier tax years

Two tests look back over earlier tax years. How many years each one counts is set by the Income-tax Act; we haven't confirmed those periods yet, so we don't state them here. The Income Tax Department's Non-Resident FAQ sets them out. Non-Resident FAQ (Income Tax Department)

This period is the longer of the two, so it includes the days of the first one.

Your day counts and your income are shown back with the tests that read them. Until the review, they don't change what this preview shows: which tests apply follows from your other answers.

Hear when the rules are confirmed

We'll email you once a chartered accountant has reviewed the rules behind this tool, and occasionally about money across India and abroad. Your answers are not sent with it.

How this works

The tool runs on inWst's tax rules engine: each rule is stored as data with its source, the tax year and whether it has been reviewed. Section 6 of the Income-tax Act, 2025 sets out the residence tests; the result lists each test with its section and a link to the official source.

Which tests apply follows from your answers alone (citizenship, leaving India, a visit, tax elsewhere). Whether a test is met depends on day counts and an income limit that a chartered accountant hasn't confirmed yet, so the tool gives no status until then.

Your answers are sent once, to work out this result. They are not stored and not logged.

inWst provides information, not financial, investment or tax advice. Figures are based on the data you provide and public reference rates, and may contain errors. For decisions, consult a licensed adviser.