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India’s 182-Day Rule

The threshold is 182, the year starts in April, and the count can drop to 60

The main test182 days or more in India in the financial yearthe financial year runs 1 April to 31 March

A financial year that starts in April

India counts presence over its financial year, 1 April to 31 March. A stay from January to June is not six months in one year; it is three in one and three in the next. residex.io counts Indian days on the April year so that the figure it shows is the one the rule asks for.

The threshold is 182 days, not 183 — a difference of one that matters only at the margin, which is exactly where people find themselves.

The second test: 60 days plus a look-back

You are also resident if you spent 60 days or more in India this year and 365 days or more across the four preceding years. That second test is the one that catches people who visit often: six years of two-and-a-half-month visits meets it comfortably while never approaching 182.

For an Indian citizen leaving for employment abroad, or a citizen or person of Indian origin visiting from abroad, the 60 days is generally replaced by 182 — or by 120 where Indian-source income exceeds ₹15 lakh. And a citizen with Indian income over that figure who is not liable to tax anywhere else can be deemed resident with no day count at all.

Resident is not the whole answer

India then asks whether a resident is “ordinarily resident”. Someone who was non-resident in nine of the ten preceding years, or spent 729 days or fewer in India over the seven preceding years, is resident but not ordinarily resident — and taxed only on Indian-source income and income from a business controlled from India. Returning emigrants often hold that status for a year or two, and it is worth knowing about before the move rather than after.

What residex.io does about it

Residex counts your days in India over the April financial year, warns as you approach 182, and can notify you on the date a planned trip would take you past it. It does not run the 60-day look-back or the deemed-residence rule, and it does not know your income — those are for an adviser, and for Amanda.

Who needs to watch this

  • • Non-resident Indians visiting family for long stretches
  • • Returning emigrants planning the move back
  • • Consultants with recurring Indian engagements
  • • Anyone whose visits are short but frequent, year after year

Counting days is where this stops

Residex tells you exactly where you stand against this threshold and warns you before you cross it. Crossing it is not a conclusion, though: it does not tell you what you owe, whether a treaty offers relief, which forms to file, or how this interacts with residency you already hold elsewhere.

That is where Amanda picks up — turning a day count into a read on your real cross-border obligations.


Amanda makes your obligations visibleCounting days is just the start — see your full cross-border legal exposure

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