Residency status

Financial yearFY 2025–26 · AY 2026–27

Citizenship / origin

Select citizenship or PIO status.

Travel context

Select the travel context.

Liable to tax abroad by domicile, residence or similar criteria

Confirm foreign tax liability.

Days in India this year

Days in preceding four years

Income other than foreign-source income

Days in preceding seven years

Resident years in preceding ten

All entered facts, including income and India-day history, are mine and checked

Confirm all entered facts, including income and non-duplicated India-day counts.

Your domestic tax residenceConfirm your residency facts

Review the highlighted inputs to see your domestic residence status.

Correct the highlighted inputs to see your status.

Rule basis and scope

Domestic individual residence under the selected reviewed year, not treaty residence. The 182-day or applicable 60/120/182-day plus 365-day tests, deemed residence and RNOR history are shown in the decision path. Income above ₹15 lakh excludes foreign-source income as defined in law. Crew cases requiring prescribed voyage-day exclusions are not calculated; treaty tie-breakers require separate review.

Official Section 6 text

Illustrative domestic residence check for FY 2025–26 only, not a current-year or treaty determination. Independent tax/legal review is required before relying on this status.