Residential Status the foundation of every Indian tax return.
Section 6 of the Income-tax Act decides whether you are Resident, RNOR, or Non-Resident — and that single classification determines the global scope of your Indian tax liability.
Residential status under the Income-tax Act is not the same as citizenship or visa status. It is decided purely on the basis of physical presence in India during the financial year and the preceding ten years. The same person can be a Resident one year and Non-Resident the next.
Section 6 has three categories — Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), and Non-Resident (NR). A Resident is taxed on global income; an NRI only on Indian income; an RNOR enjoys a transitional middle ground.
After the Finance Act 2020 amendments, an additional 'deemed resident' category and a 120-day rule have been introduced for high-income Indian citizens. We map your travel history to these rules and issue a documented status note before any return is filed.
Our Residential Status Services
Section 6 Day-Count
Computation of days of stay in India for the financial year and preceding years.
ROR / RNOR / NR Classification
Final classification under Section 6(1), 6(1A), and 6(6) with reasoning.
Deemed Resident Check
Section 6(1A) deemed resident review for high-income Indian citizens.
120-Day Rule Analysis
Application of 60-day / 120-day / 182-day tests based on income source.
Status Certificate Note
Written status note for client records, banks, and tax authorities.
Multi-Year Planning
Multi-year status planning for individuals splitting time across countries.
RNOR Window Planning
Use of RNOR period to manage foreign income and asset transitions.
Status for Joint Filers
Separate status review for spouses and HUF members.
Our Approach
Travel Records
Collection of passport, visa, and immigration records for the year.
Day Computation
Day-wise tabulation of stay in India versus stay abroad.
Section 6 Tests
Application of basic and additional conditions under Section 6.
Status Decision
Final classification with cross-check under deemed resident rules.
Documentation
Written status note issued for tax filing and bank records.
Why It Matters
Frequently Asked Questions
Stay of 182 days or more in India during the financial year.
A Resident who fails either of the additional conditions under Section 6(6).
A reduced threshold for Indian citizens with Indian income exceeding ₹15 lakh.
An Indian citizen with Indian income over ₹15 lakh and no tax residency in any other country.
Yes, it is determined separately for each financial year based on that year's stay.
Confused About Your Residential Status?
Get a Section 6 status determination with day-count working and written reasoning — ready to use for tax filing, bank records, and audit defence.
Determine My Status or call +91 9819 000 511