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Am I still an NRI this year?
Your residential status for income tax decides whether India taxes only your Indian income or your worldwide income, and whether the India-UAE treaty rates apply. Move the sliders; the answer updates as you go.
Are you an Indian citizen, or a person of Indian origin?
Do you hold an Indian passport?
No for OCI and PIO card holders on a foreign passport
Did you leave India to take up work abroad during this financial year?
Only the year you actually left. The relaxation is for that year, not every year after it
Do you live abroad and visit India?
Is your Indian income for the year above ₹15 lakh?
Were you a non-resident in at least nine of the last ten years?
Most long-term NRIs: yes
Do you pay income tax where you live?
No for the UAE, Bahrain, Kuwait, Qatar, Saudi Arabia, Oman
Non-resident (NRI) for this year
60 days in India this year is below the 182-day threshold that applies to you, and you have fewer than 365 days over the last four years. You are non-resident: India taxes only your Indian income, and the treaty rates for your country apply to it.
India taxes only your Indian income. Once your TRC and Form 41 are with the payer, interest is taxed at the India-UAE treaty rate of 12.5% instead of 30% plus cess, and dividends at 10%.
What to do with this number
See what the treaty saves you this year
As a non-resident your Indian interest and dividends can be taxed at the treaty rate, not the domestic one.
The 120-day rule, if your Indian income is large
Above ₹15 lakh of Indian income, 120 days in India can make you resident, not 182.
Stop the 30% deduction at source
A TRC and Form 41 (formerly 10F) with the bank, once your status is settled.
How this is worked out
- Basic test (Section 6(1)): resident if 182 days or more in India this year, or 60 days this year plus 365 days in the four preceding years. The 60-day leg becomes 182 days for an Indian citizen in the year they leave for employment abroad, and for an Indian citizen or person of Indian origin visiting from abroad.
- Visiting Indian citizens and PIOs with Indian income above ₹15 lakh: the 60-day leg becomes 120 days, and a person caught by it is resident but not ordinarily resident (RNOR). The 120-day figure does not apply in the year you leave India for work.
- Deemed residence (Section 6(1A)): an Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country is treated as resident, in the RNOR category.
- RNOR (Section 6(6)): a resident who was non-resident in nine of the ten preceding years, or spent 729 days or fewer in India over the seven preceding years.
- This is the income-tax test. Whether your bank accounts stay NRE or NRO is the FEMA test, which turns on intent and can differ for the same year.
Checked against the Income-tax Act and Rules on 10 September 2026. An estimate, not advice: your return decides.