How to calculate 182 days for NRI in 2023?
SBNRI Team
answered on 02/03/2023
NRI Status 2023: NRI status can be attained by an Indian Citizen if he/she stays overseas for more than 182 days in a financial year. However, new rules for NRI taxation in India are introduced to determine the residential status of an individual during that financial year.
Calculating your NRI Status 2023
To calculate the number of days spent in India, you need to count all the days you were physically present in India during the relevant financial year. This includes the day of arrival and departure.
For example, if you arrived in India on July 1, 2022, and left on December 31, 2022, you would have spent 184 days in India (July 1 to December 31, inclusive). Therefore, you would be considered as a Resident Indian for tax purposes.
It is important to note that the rules for determining NRI status can be complex and may depend on several factors, including your citizenship, domicile, and residential status in other countries. It is recommended to consult a tax professional for specific advice on your individual tax situation.
You can directly chat with our expert on WhatsApp using the button below. Text now to resolve your queries and avail various services.
To calculate the number of days and your NRI status in 2023 or for previous assessment years, you can visit the Indian Income Tax Department’s Residential Calculator page and calculate the number of days by providing the details of your stay in India.
Calculate your Residential Status
Who is an NRI?
An Indian passport holder is considered a resident for that financial year if he/she meets any of the basic conditions mentioned below:
- You need to be physically present in India for 182 days or more during the applicable financial year. Or
- You are physically present in India during the applicable financial year for 60 days or more and lived 365 days or more in India during the preceding four financial years.
- A citizen of India having total income, other than income from foreign sources, more than Rs. 15 lakh during the relevant financial year. He should not be liable to pay tax elsewhere by reason of his domicile or any other criteria of similar nature.
The parameter of 60 days is extended to 182 days if the individual leaves for employment abroad. For an Indian citizen or a person of Indian Origin (PIO) stays outside India and visits India, the condition of 60 days is increased to 120 days, if the total income of such a person in India is more than Rs. 15 lakh. However, if the total income (not including the income from foreign sources) is equal to or less than Rs. 15 lakh, the condition of 60 days is extended to 182 days.
Note: The rule of the deemed residency and 120 days became applicable from the financial year 2020-21.
Any Indian passport holder who does not meet the above conditions would qualify as a Non-Resident Indian (NRI).
Special Relief in view of Covid-19 Lockdown
Special relief for FY 2019-20 for Indians who live abroad and visited India before 22nd March 2020 and if they:
- Could not leave India due to lockdown on or before 31st March 2020 – the period of stay between 22nd to 31st March will not be considered.
- Were quarantined on account of Covid-19 on or after 31st March 2020 and left the country on evacuation flight on or before 31st March 2020, or couldn’t leave India – the period of stay between the beginning of quarantine to 31st March will not be considered.
- Departed on or before 31st March 2020 – the time of stay between 22nd March 2020 to the date of departure shall not be considered.
NRI as per FEMA
Non-Resident Indian (NRI) as per FEMA or Foreign Exchange Management Act is a person who has gone out of India or stays outside the country for the purpose of employment, business, vocation (occupation for which an individual is trained) or any other circumstances indicating his/her intention to stay outside India for an uncertain period of time (job or assignments where you don’t know when you will return to India).
With SBNRI, you can get specialized advisory for your NRI Bank Accounts, Investments, Taxation and more. We aim to provide effortless solutions to all your NRI Banking and Investment needs while you are at the comfort of your homes abroad. You can avail specialized advisory from experts on any issue regarding NRI Banking, Investments, Taxation and more.
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