NRI Taxation

NRI residency rules in 2026: the practical checklist

Days of stay, deemed residency and what to do if you are returning to India this year.

April 28, 20265 min read

Residency continues to be the single most consequential question for NRIs. The 120-day rule and deemed-residency provisions require careful planning, not last-minute decisions.

We recommend a written residency note each year, signed off well before the financial year closes. This is the document we rely on when filings are made.

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