Question 1

What's the difference between 'Am I NRI yet?' and 'Am I still NRI?'

Accepted Answer

‘Am I NRI yet?’ is for someone who just moved abroad and wants to know if their tax status has flipped yet — answered by one date per financial year. ‘Am I still NRI?’ is for someone already NRI checking their current-FY status year-by-year, including the 120-day deemed-resident trap and the 60+365 cumulative rule. Use this page for the first case, /tools/residential-status for the second.

Question 2

How does the simple 'one date' rule work?

Accepted Answer

Section 6 of the Income-tax Act says you're NRI in a financial year if you spent 181 days or less in India during that year (1 April to 31 March). 1 October of any FY year is the 184th day from 1 April — if you'd already left India by then, you mathematically can't have spent 182+ days in India, so you're NRI for that FY.

Question 3

What if I moved on or after 1 October?

Accepted Answer

Then you're Resident for the current FY (you spent ≥ 182 days in India) and become NRI from 1 April of the next FY. Your transition-year ITR will be a Resident filing including your foreign income up to 31 March; your NRI status (with DTAA + Form 10F + Schedule FA) kicks in from 1 April next year.

Question 4

Can I be considered NRI even if I moved late in the FY?

Accepted Answer

Only via narrow exceptions. If your trips out of India were on government / employer assignment with passport stamps to prove it, certain deductions apply. But for a normal first move, the 182-day test is binding. Don't try to argue your way into NRI status — the AO will reassess under Section 148 and the cost is 2-3 years of interest + penalty.

Question 5

What about the 120-day deemed-resident trap?

Accepted Answer

Introduced in 2020: if you're an Indian citizen earning > ₹15 lakh from Indian sources AND you spent 120+ days in India this FY, you may be deemed Resident regardless of the 182-day count. Common for HNI NRIs who maintain Indian businesses or rental income and visit frequently. Run the year-by-year check at /tools/residential-status if this might apply.

Question 6

Do I need a CA for my transition-year ITR?

Accepted Answer

Strongly recommended. The transition year mixes Resident and NRI tax rules in one filing — Schedule TR for treaty relief, Schedule FSI for foreign-sourced income, Schedule FA for foreign assets > ₹50L, treaty article cited per income type. Most generic CAs get this wrong and the AO catches the mismatch 2-3 years later via Section 148 notice. A specialist NRI CA in year 1 prevents this entirely.

Am I NRI yet?

6 things change. Most new NRIs miss at least 3 of them.

Convert bank accounts to NRO / NRE

NRO TDS jumps from your slab to 30%

Indian shares / MFs face NRI rules

Schedule FA mandatory in ITR

Form 10F + TRC = treaty-rate ticket

Transition-year ITR is different

Your transition-year ITR is the highest-stakes filing you'll make.