قواعد الإقامة الضريبية في India: اختبار الـ182 يومًا

India uses a fiscal year (April to March) and a 182 day threshold, not 183. Additional criteria exist for Indian citizens and PIOs.

السنة المالية (تختلف حسب الدولة). تختلف تواريخ بداية ونهاية السنة المالية عن السنة التقويمية. تحقق من تواريخ السنة المالية المحددة لـ India لمعرفة نافذة الحساب الخاصة بك.

إذا تجاوزت 182 يومًا، قد تفرض India ضرائب على دخلك العالمي كمقيم ضريبي. تعتمد العواقب الدقيقة على وضعك الشخصي وأي اتفاقيات ضريبية سارية ونوع الدخل المعني.

India's headline rule under Section 6 of the Income Tax Act is the 182 day test: spend that many days in India during the previous year (1 April to 31 March) and you are tax resident. Sitting alongside it is a 60+365 rule that catches anyone in India for at least 60 days in the current year if they also spent 365 days or more in India across the four years before that. The 60 day half stretches out to 182 days for Indian citizens going abroad for work, and to either 120 or 182 days for Persons of Indian Origin visiting India, depending on how much Indian source income they have.

Both your arrival day and your departure day count toward the totals, and the computation always uses the Indian financial year, not the calendar year.

Within Indian residency there is a finer split that matters a lot in practice: resident and ordinarily resident (ROR) versus resident but not ordinarily resident (RNOR). You drop into the RNOR bucket if you were not Indian resident for 9 of the past 10 years, or spent 729 days or less in India across the past 7. RNORs pay Indian tax only on Indian source income and on foreign business income controlled from India.

There is no formal inbound expat regime in India, but RNOR status effectively acts as one. Returning Non-Resident Indians typically spend two or three years in RNOR before transitioning to full resident status, paying Indian tax only on Indian source income during that window.

India has a wide treaty network. When you are caught by two countries at once, the OECD tiebreaker normally settles things on permanent home, then centre of vital interests, then habitual abode.