India: 120 days plus 365 in the 4 prior years
Under 365 days in the 4 prior tax years, once you reach 120 this year
About This Rule
The 60-day test as it applies to Indian citizens and persons of Indian origin visiting India whose total income, other than from foreign sources, exceeds ₹15 lakh in the tax year. You are resident if you stay in India for 120 days or more in the tax year (1 April to 31 March) and for 365 days or more in the four years before it, so the limit only counts as crossed once you also reach 120 days this year; a year with no trips recorded in the app counts as 0 days. With lower income, only the 182-day test applies to you on a visit. This tracks the day count only.
Also Requires
- An Indian citizen or person of Indian origin visiting India
- Total income, other than from foreign sources, over ₹15 lakh in the tax year
Sources
Reviewed September 30, 2026
Track this rule in the app
Add this rule in Track Country Days and it counts your days for you — automatically, on your device. Free download on iOS and Android.
Ready-made rules count your days against the limits the law names. They don't decide your visa or residency status, and many laws add conditions a day count can't see.