Tax residency

India tax — 182-day presence

India’s 182-day presence test remains one route to individual tax residence under the Income-tax Act, 2025.

Check your own dates: India tax — 182-day presence calculator →

Summary

Day rule / reminder
182 days · tax year 1 Apr–31 Mar
Window
1 April–31 March
What the tool measures
The recorded-day component

India’s 182-day presence test remains one route to individual tax residence under the Income-tax Act, 2025.

Who it applies to

Individuals tracking their days in India within the 1 April–31 March tax year.

The rule

This counter covers only the 182-day route. A separate 60-day test combined with 365 days in the preceding four years can also apply.

Special rules for departing citizens, visitors and deemed residents can change the analysis. A total below 182 days does not establish non-residence.

Counting the days

Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

  1. Choose the date through which you want to count, then add your recorded visits.
  2. Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
  3. Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
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Examples

These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.

Example 1 — one recorded visit

  • to · India

Recorded result: 10 days

Example 2 — overlapping records

  • to · India
  • to · India

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · India
  • to · India

Recorded result: 16 days

Exceptions & edge cases

The 60-day plus prior-four-year test, 120-day visitor route and deemed residency can apply sooner. This counter tracks only the 182-day route; it does not determine your full residence status.

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“A count below the day threshold settles tax residence.”

A recorded-day total is one component. Review the separate conditions and exceptions described on this page.

“Unrecorded days are included in the total.”

The calculator uses only the dates you enter. Missing history can make the result incomplete.

Frequently asked questions

What does this rule count?

India’s 182-day presence test remains one route to individual tax residence under the Income-tax Act, 2025.

Which counting window does this tool use?

1 April–31 March. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

What else should I check before relying on the total?

The 60-day plus prior-four-year test, 120-day visitor route and deemed residency can apply sooner. This counter tracks only the 182-day route; it does not determine your full residence status.

Where can I read the official requirements?

Read Income Tax Department — Non Resident FAQs, Income-tax Act 2025 ↗. The source was last reviewed on .

Keep this count with your travel history.

Follow your recorded days and selected reminders in Untild, alongside your other travel counters.

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Sources

Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.

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