India: 182 days in the tax year
Under 182 days between 1 April and 31 March
About This Rule
Counts your days in India in each tax year, 1 April to 31 March. You are resident in India for a tax year if you stay there for 182 days or more in it. With fewer days you can still be resident under the 60-day test (see its own rule), and an Indian citizen who is not liable to tax in any other country, and whose income other than from foreign sources is over ₹15 lakh, is deemed resident regardless of days. This tracks the day count only.
Sources
Reviewed September 30, 2026
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