Check Residential Status

Residential status calculator (India)

Quicko’s residential status calculator helps you determine your tax residential status under the Income-tax Act for a selected financial year. Based on your stay in India and past residency details, the calculator identifies whether you are a resident and ordinarily resident, resident but not ordinarily resident, or non-resident.

The calculator follows the conditions prescribed under Section 6 of the Income-tax Act, 1961 and provides clear guidance on how your income will be taxed in India.

Residential status at a glance

• Resident and ordinarily resident (ROR): Global income earned in India and abroad is taxable in India

• Resident but not ordinarily resident (RNOR): Income earned or received in India, and income from a business controlled in India, is taxable

• Non-resident (NRI): Only income earned or received in India is taxable

Residential status is determined separately for each financial year and may change depending on your travel and stay pattern.

What is residential status under income tax?

Residential status is a classification under the Indian Income-tax Act that determines the scope of income taxable in India. It depends mainly on:

• Number of days you stayed in India during the financial year

• Your stay in India in earlier financial years

• Your residential status in previous years

Based on these conditions, an individual is classified as ROR, RNOR, or NRI for tax purposes.

Why residential status matters for tax calculation

Your residential status directly impacts:

• Taxability of foreign income and overseas assets

• Eligibility for DTAA benefits

• Tax treatment of salary, capital gains, interest, and business income

• Income reporting and ITR filing requirements

Determining residential status correctly helps avoid incorrect tax reporting, excess tax payment, and potential notices from the income tax department.

How the residential status calculator works

The residential status calculator evaluates:

1. Your physical stay in India during the relevant financial year

2. Your stay in India during the previous four and seven financial years

3. Special conditions applicable to Indian citizens leaving India for employment or as crew members

Based on the inputs provided, the calculator applies the statutory conditions and displays your residential status along with a brief explanation.

Who should use the residential status calculator?

This calculator is useful for:

• NRIs and returning Indians

• Individuals working abroad or on foreign assignments

• Freelancers and consultants earning foreign income

• Taxpayers confused about ROR vs RNOR vs NRI classification

It is especially relevant for individuals with cross-border income or frequent international travel.

Common mistakes while determining residential status

Some common errors individuals make while determining their residential status include:

• Counting only full days and ignoring arrival or departure days

• Assuming citizenship decides residential status instead of physical presence

• Ignoring stay in previous financial years

• Assuming residential status remains the same every year

• Confusing RNOR status with NRI status

Using a residential status calculator helps avoid these mistakes and ensures correct tax treatment.

Special cases under residential status rules

Certain individuals are subject to modified residential status conditions, such as:

• Indian citizens leaving India for employment abroad

• Indian citizens or persons of Indian origin visiting India

• Crew members of Indian ships

In such cases, standard day-count conditions may differ. The residential status calculator considers these special rules while determining your status.

Key points to remember about residential status

• Residential status is based on physical presence, not citizenship

• Even part of a day spent in India is counted as one full day

• Arrival and departure days are included while counting stay

• Residential status must be determined every financial year