Rulebook / Countries / India
India day-count rules
Spending time in India? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings India's day-count rules together — each explained in plain English, with a calculator and a link to the official source.
Tax residency
- 🇮🇳Avoid India tax residencyIndia uses 182 days in the previous year, and a second test of 60 days plus 365 days across the four preceding years.
<=181 / YEAR - 🇮🇳Become India tax residentIndia uses 182 days in the previous year, and a second test of 60 days plus 365 days across the four preceding years.
>=182 / YEAR
Visas & entry