Non-Resident Indian (NRI)

A Non-Resident Indian (NRI) is an individual who is a citizen of India or a person of Indian origin but does not meet the criteria for being a resident in India during a particular financial year as per the Income Tax Act, 1961. Residency for tax purposes is determined not by citizenship, but by number of days stayed in India.

An individual is treated as a resident in India if they satisfy either of these conditions:

They stay in India for 60 days or more in the financial year and 365 days or more in the preceding four years. If neither condition is met, the person becomes an NRI for that financial year.

Examples

Example 1: A person lives in India for only 80 days in FY 2023–24, and in the four preceding years, they stayed for 200 days total. They do not meet either condition → NRI.

Example 2: A person stays in India for 190 days in FY 2023–24. Since they crossed 182 days → Resident, not NRI.