NRI Tax Residency Rules 2026: RNOR Status and the 182-Day Test
India's Income-tax Act, 2025 continues the three-tier residency framework — Resident, RNOR, and Non-Resident — with the 182-day test at its core. This guide explains which test applies to you, when RNOR status helps, and why Indian citizens earning abroad face different rules.
Sanjay Patel
@sanjay_tax
Tax Consultant
Tax Consultant | NRI Taxation & FEMA | Serving the Indian diaspora | Ahmedabad | 20 years experience.