Residential status
Are you an NRI for tax? Residential status explained for people moving in and out of India
Reviewed October 2026 by Sumit Kumar, Chartered Accountant
Being an NRI for exchange-control purposes and being non-resident for tax are not always the same. Indian tax depends on days spent in India and other tests, and a special intermediate status can apply for years after you return. Get this wrong and everything that follows is wrong too.
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Who this is for
Is this your situation?
- You spend part of the year in India and part abroad.
- You are leaving India or about to return and want to plan the tax.
- You have been told you are resident, but live overseas.
Common mistakes
Where people go wrong
- Counting days incorrectly, especially around travel dates and the rules for visitors.
- Assuming a foreign tax residency settles the Indian question.
- Missing the intermediate status that can reduce tax in the early years after returning.
What we handle
What we take off your plate
One accountant who is also a registered migration agent, so your tax, your residency and your move are looked at together.
- 01
Day-count review
Your travel record tested against each rule.
- 02
Status opinion
A written view for the year in question.
- 03
Planning
Timing a move to land in the best position.
How it works
What happens, step by step
Everything is done online, so where you live makes no difference. We work with clients across many countries.
Step 1
Build the timeline
Dates of arrival and departure across the years.
Step 2
Apply the tests
Each condition checked.
Step 3
Explain the result
What it means for your income and assets.
Documents
What to have ready
Not everything is needed on day one. Send what you have and we will tell you what is missing.
- Passport stamps and travel history
- Visa and employment records abroad
- Previous returns
Why a Chartered Accountant who is also a migration agent
Tax residency and immigration status affect each other. A move, a visa or a return date can change what India taxes. Sumit Kumar is a Chartered Accountant and a Registered Migration Agent (MARN 1803385) who has lived as a migrant himself, so both sides are considered in one conversation.
Enquiry
Tell us where you stand
Where you live, what you own in India and what you want to achieve. That is enough to begin.
Prefer a set time? Book a consultation · Mon–Sat, 10am–7pm IST
FAQs
Questions we get asked
Can I be a resident of both India and another country?
What is RNOR?
Does an OCI card change my tax status?
Do I need to tell the bank if my status changes?
Get a clear view of your position
Send your situation and we will tell you where you stand, what is due and what it will cost, before you commit.