How the two residence clocks are tested
13 of 13 cases match; 0 warnings
These reference cases run through the same functions as the calculator when this page is built. A mismatch fails the build. Passing examples are not a legal review of every possible situation.
Last verified against the linked primary sources: 2026-09-11.
What is not modelled
Individual residence only. The source is section 2(v) as reproduced in RBI's resident foreign-currency FAQ, plus RBI's account-return guidance; the full India Code link was unavailable. Purpose is supplied, not inferred from dates. Student, crew, diplomatic, special-notification and disputed-purpose cases need separate review. Prior non-resident tax years are user-supplied. FEMA status applies on the selected date, not throughout a financial year. No tax bill, FCNR maturity or filing deadline is inferred.
Ordinary stay: 181 preceding-year days
Reference inputs
{
"precedingFyDays": 181,
"purpose": "ORDINARY_STAY",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "non-resident",
"trigger": null
}Actual
{
"status": "non-resident",
"trigger": null
}Ordinary stay: exactly 182 is not more than 182
Reference inputs
{
"precedingFyDays": 182,
"purpose": "ORDINARY_STAY",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "non-resident",
"trigger": null
}Actual
{
"status": "non-resident",
"trigger": null
}Ordinary stay: 183 preceding-year days
Reference inputs
{
"precedingFyDays": 183,
"purpose": "ORDINARY_STAY",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "resident",
"trigger": null
}Actual
{
"status": "resident",
"trigger": null
}Return for employment with no preceding-year days
Reference inputs
{
"precedingFyDays": 0,
"purpose": "IN_EMPLOYMENT",
"effectiveDate": "2027-02-01"
}Expected
{
"status": "resident",
"trigger": "2027-02-01"
}Actual
{
"status": "resident",
"trigger": "2027-02-01"
}Return for business with no preceding-year days
Reference inputs
{
"precedingFyDays": 0,
"purpose": "IN_BUSINESS",
"effectiveDate": "2027-02-01"
}Expected
{
"status": "resident",
"trigger": "2027-02-01"
}Actual
{
"status": "resident",
"trigger": "2027-02-01"
}Return for an uncertain period
Reference inputs
{
"precedingFyDays": 0,
"purpose": "IN_UNCERTAIN",
"effectiveDate": "2027-02-01"
}Expected
{
"status": "resident",
"trigger": "2027-02-01"
}Actual
{
"status": "resident",
"trigger": "2027-02-01"
}Employment abroad despite 300 preceding-year India days
Reference inputs
{
"precedingFyDays": 300,
"purpose": "OUT_EMPLOYMENT",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "non-resident",
"trigger": null
}Actual
{
"status": "non-resident",
"trigger": null
}Business abroad despite 300 preceding-year India days
Reference inputs
{
"precedingFyDays": 300,
"purpose": "OUT_BUSINESS",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "non-resident",
"trigger": null
}Actual
{
"status": "non-resident",
"trigger": null
}Uncertain-period stay abroad
Reference inputs
{
"precedingFyDays": 300,
"purpose": "OUT_UNCERTAIN",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "non-resident",
"trigger": null
}Actual
{
"status": "non-resident",
"trigger": null
}Temporary India visit remains purpose-excluded
Reference inputs
{
"precedingFyDays": 300,
"purpose": "VISIT_INDIA",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "non-resident",
"trigger": null
}Actual
{
"status": "non-resident",
"trigger": null
}An unresolved purpose is not a residency answer
Reference inputs
{
"precedingFyDays": 200,
"purpose": "UNSURE",
"effectiveDate": "2027-04-01"
}Expected
{
"status": "review",
"trigger": null
}Actual
{
"status": "review",
"trigger": null
}Ten non-resident years, qualifying return 2026-04-01
FEMA s.2(v), RBI non-resident accounts FAQ and Income-tax Act 2025 s.6.
Reference inputs
{
"effectiveDate": "2026-04-01",
"purpose": "IN_UNCERTAIN",
"taxFacts": {
"isIndianCitizen": true,
"isPIO": false,
"isVisitingIndia": false,
"isLeavingForEmployment": false,
"nonForeignSourceIncomeINR": 0,
"liableToTaxAbroad": "yes",
"nrYearsInLast10Preceding": 10
},
"trips": [
{
"arrival": "2026-04-01",
"departure": "2027-03-31"
}
]
}Expected
{
"days": 365,
"precedingDays": 0,
"tax": "RNOR",
"warnings": [],
"fema": "resident",
"trigger": "2026-04-01"
}Actual
{
"days": 365,
"precedingDays": 0,
"tax": "RNOR",
"warnings": [],
"fema": "resident",
"trigger": "2026-04-01"
}Ten non-resident years, qualifying return 2027-02-01
FEMA s.2(v), RBI non-resident accounts FAQ and Income-tax Act 2025 s.6.
Reference inputs
{
"effectiveDate": "2027-02-01",
"purpose": "IN_UNCERTAIN",
"taxFacts": {
"isIndianCitizen": true,
"isPIO": false,
"isVisitingIndia": false,
"isLeavingForEmployment": false,
"nonForeignSourceIncomeINR": 0,
"liableToTaxAbroad": "yes",
"nrYearsInLast10Preceding": 10
},
"trips": [
{
"arrival": "2027-02-01",
"departure": "2027-03-31"
}
]
}Expected
{
"days": 59,
"precedingDays": 0,
"tax": "NR",
"warnings": [],
"fema": "resident",
"trigger": "2027-02-01"
}Actual
{
"days": 59,
"precedingDays": 0,
"tax": "NR",
"warnings": [],
"fema": "resident",
"trigger": "2027-02-01"
}Was this correct?
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Related Reading
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.