FEMA and Income-Tax Day Counter

Count India presence from a shared trip log. FEMA section 2(v) uses the preceding financial year and purpose of stay; Income-tax Act section 6 classifies the selected tax year. The 2025 Act applies from tax year 2026-27, the 1961 Act earlier. FEMA status is date-specific, not an annual tax status. Inputs stay on your device.

Last verified 2026-09-11 against FEMA 1999 section 2(v)(i); RBI non-resident accounts FAQ; Income-tax Act section 6, selected-year version.

Verified scope: Individual residence definition reproduced by RBI, stated-purpose banking return rules and the existing selected-year income-tax classification. The full India Code Act link was unavailable; special categories and transaction eligibility need separate review.

Sources: www.rbi.org.in / www.rbi.org.in / www.incometax.gov.in

Effective return, departure or assessment dateFEMA purpose on that date

India presence intervals

Visits stay on this device and are shared with RNOR and FEMA tools when browser storage is available. With blocked or full storage, edits last until this page is reloaded. Arrival and departure days count; overlapping visits count once. Add only intervals actually spent in India.

No visits in the log.

This log covers all days in India, including planned intervals, for the selected tax year and the preceding ten years. Unlisted days are outside India.

Income-tax facts for the selected year

Citizenship / originNon-resident years in the preceding ten yearsIncome other than foreign-source income (INR)Liable to tax abroad by residence or similar criterion

Use established prior-year tax classifications for the non-resident-year count. A trip log alone does not prove historical citizenship, visitor exceptions or deemed residence. The FEMA purpose does not automatically select an income-tax exception.

I hold an NRE or NRO account

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Educational only. RebaseNest is not a SEBI-registered investment adviser and does not give tax, legal or investment advice. Rules change; confirm your position with a qualified chartered accountant before acting. Full disclaimer.

Accounts and Banking

FEMA Resident vs Income-Tax Resident: Two Different Tests
FEMA section 2(v) governs account residence; Income-tax section 6 governs tax residence. Understand why purpose, days and earlier years can produce different answers.
NRE/NRO After Return to India: When to Redesignate
RBI calls for immediate NRE/NRO redesignation on a qualifying return. Check the trigger, resident-account options, bank steps and consequences of delay.
What Happens to an FCNR FD After You Return to India?
You need not break an existing FCNR(B) deposit on return. RBI allows it to run to maturity; compare RFC or rupees, interest treatment and the bank steps.

NRE/NRO/FCNR Redesignation Planner

India presence intervals

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