How do I determine my residential status?

You are considered an Indian resident for a financial year if you satisfy any of the conditions below:

  1. When you are in India for at least 6 months (182 days to be exact) during the financial year
  2. You have been in India for 2 months (60 days) in the previous year and have lived for one whole year (365 days) in the last four years.

Note: If you are an Indian citizen working abroad or a crew member on an Indian ship, only the first condition is available to you – which means you are a resident when you spend at least 182 days in India.

The same applies to a Person of Indian Origin (PIO) who visits India. The second condition does not apply to these individuals. A PIO is a person whose parents or any of his grandparents were born in undivided India.

If you do not meet any of the above conditions, you are a Non-Resident Indian. 

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