Residential Status Calculator
This calculator helps classify an individual under both Indian Income-tax law (Section 6) and FEMA based on day-count and purpose/intention tests.
Use this while planning tax residency, return filing, overseas assignments, and FEMA declarations.
Part A — Income-tax Residential Status (Individual)
| Days in India during current FY | |
|---|---|
| Total days in India in 4 preceding FYs | |
| Total days in India in 7 preceding FYs | |
| Resident years in 10 preceding previous years | |
| Indian income (excluding foreign sources) |
Used for ₹15 lakh threshold conditions.
|
| Indian citizen? | |
| Person of Indian Origin (PIO)? | |
| Citizen leaving India for employment? | |
| Citizen leaving India as crew member of Indian ship? | |
| Liable to tax in any other country? |
Used for deemed resident test under section 6(1A).
|
Fill details and click Calculate Status.
Part B — FEMA Residential Status
| Days in India in preceding FY | |
|---|---|
| If left India, reason | |
| If came to India, reason |
Fill details and click Calculate Status.
How to read the result
- NR (Non-Resident): Only income received/accruing in India is generally taxable in India.
- Resident but Not Ordinary Resident: A transitional status; foreign income is taxable in India only in limited situations.
- Resident & Ordinary Resident: Global income may become taxable in India.
- FEMA Resident in India / Outside India: Used for foreign exchange compliance (banking, investments, remittance rules).
This tool is an educational aid. Final determination can depend on treaty tie-breaker rules, CBDT guidance, judicial precedents, and complete factual records. Please validate with our team before compliance filings.