Records to collect
- Passport travel history
- Earlier Indian return and residence history
- Employment or visit dates
- Indian and foreign income list
NRI cornerstone guide
NRI Status Under the Income-tax Act, 2025
NRI status is not decided by a visa, foreign job or bank-account label. Start with India presence for the relevant tax year and the prior-history tests, then apply the resulting status to Indian tax and foreign-asset questions.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Start here
Three things to do before relying on an answer
1. Begin with your facts
Count days for the relevant tax year
2. Keep the evidence ready
Passport travel history • Earlier Indian return and residence history
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Count days for the relevant tax year
- 2Test historical residence conditions
- 3Separate income-tax result from FEMA and bank status
- 4Document the conclusion before filing
Use a relevant tool
Official sources cited in this guide
Verify the current rule
Questions to answer before you act
NRI status is not decided by a visa, foreign job or bank-account label. Start with India presence for the relevant tax year and the prior-history tests, then apply the resulting status to Indian tax and foreign-asset questions.