Residency: 182/60+365 day tests in India — budget-friendly, fixed fee

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Residency: 182/60+365 day tests — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Budget-friendly tax advice on residency: 182/60+365 day tests in India with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • 24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
In 60 words

Residency: 182/60+365 day tests is a residency or status filing: The Indian residency tests — the primary day-count and the second test that combines a shorter stay with presence in preceding years. Anyone arriving in or leaving India mid-year, and NRIs visiting India for extended periods.

Whether this is your situation

Anyone arriving in or leaving India mid-year, and NRIs visiting India for extended periods.

Here is the part that decides your answer. Two tests, either of which makes a person resident, plus special rules for Indians leaving for employment and for visits by persons of Indian origin. A long visit home can change status for a whole year, which is why the count is kept contemporaneously.

Two of the firm’s advisers at a desk in the Delhi office

Residency: 182/60+365 day tests India — priced before we start

A residency determination is priced on how many years have to be decided and how well the travel record survives: dates read straight off stamped passports are a short piece of work, and a count rebuilt from tickets and boarding passes is not. If a treaty tie-breaker with another country is also needed, that is said before the fee is agreed in writing.

Individual tax filing
From $349

in US dollars, fixed and quoted before work starts

A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.
See the fee schedule
Foreign asset & information reporting
From $349

in US dollars, fixed and quoted before work starts

Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.
See the fee schedule
Non-resident & departure filings
From $349

in US dollars, fixed and quoted before work starts

Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.
See the fee schedule
Corporate cross-border filing
From $999

in US dollars, fixed and quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule
Catch-up & voluntary disclosure
From $349

in US dollars, fixed and quoted before work starts

Late and unfiled years, sequenced and filed together, with the relief available for the delay identified before the first return goes in.
See the fee schedule
Payroll & mobility setup
From $999

in US dollars, fixed and quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule
Transfer pricing documentation
From $2,500

in US dollars, fixed and quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule
Estate & trust filing
From $799

in US dollars, fixed and quoted before work starts

Estates and trusts with assets or beneficiaries in more than one country, with both sides prepared together.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

What the reporting test actually looks at

Test appliedEvidence that decides it
The obligationThe Indian residency tests — the primary day-count and the second test that combines a shorter stay with presence in preceding years.
Who it bindsAnyone arriving in or leaving India mid-year, and NRIs visiting India for extended periods.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingResidency or status filing

When it is due

Status filings are generally made with the return for the year of the arrival, departure or presence in question. Some are optional and can be made at any time; the ones that accompany a return follow the return's date. We work back from that date to the documents, so the pack is requested early enough to be assembled rather than reconstructed.

What late or missed filing costs

The exposure is not usually a penalty. It is the default status: days that should have been excluded are counted, a residency position that should have been documented is not, and a whole year of worldwide income comes into a tax base it should never have entered. Relief exists for most of these situations, and it is conditional on how the correction is made. That is the part worth getting right.

A worked example

It is easier to see with numbers attached.

A deemed disposition on the day residency ends

A portfolio bought for C$269,000 is worth C$492,270 on the departure day. Nothing is sold. Assume half the gain enters income and assume a 48% marginal rate on it.

ItemAmount
Cost of the propertyC$269,000
Value on the departure dayC$492,270
Accrued gain treated as realisedC$223,270
Amount assumed to enter incomeC$111,635
Tax at an assumed 48%C$53,585

C$53,585 becomes payable in a year with no sale and no cash. That is what makes the departure date a planning variable: losses realised before it, an election to defer payment against security, and defensible valuations for anything private all change this number. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

These amounts illustrate the mechanism only. The rates and thresholds are assumptions of the example, not your numbers: each is checked against the issuing authority for your specific tax year before any return is filed.

How we prepare and file it, and what it costs

You get the number for Residency: 182/60+365 day tests up front, as part of one fee for the whole set rather than as a separate charge that appears at the end. See the crypto tax in India for non-residents for comparable engagements.

How the engagement runs

  1. 1Reconstruct the presence record and the ties on both sides
  2. 2Determine the status under domestic rules and, where relevant, the treaty
  3. 3File the statement or schedule that documents it
  4. 4Keep the evidence pack, because this is the position most often reviewed later
  • Documents move through an access-controlled portal rather than email.
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  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.

Ask before the move rather than after it, because most of the useful options expire on the date.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Double tax agreement India — what this page covers

Most readers of this page are looking for double tax agreement India. What follows sets out how it works for residency: 182/60+365 day tests in India: who is caught by it, what has to be filed, and what the work costs, agreed before it begins.

Two tests, either of which makes a person resident, plus special rules for Indians leaving for employment and for visits by persons of Indian origin.

The four phases of the work

  1. Hand over the paperwork in any state

    Sorting it is our job. Send what exists and we identify what is missing from it.

  2. Priced before a single form is opened

    The fee comes from the documents, agreed in writing, and stays where it was agreed.

  3. One position across every return

    The same facts, filed consistently on each side, so nothing contradicts anything else.

  4. Filed after you have read it

    The completed work reaches you before it reaches an authority.

What you are actually buying with Residency: 182/60+365 day tests India

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Business visitor
A short-term traveller whose exemption depends entirely on a day count nobody recorded. The largest unmanaged tax exposure in most companies.
Competent authority
The official body in each country empowered to apply and interpret a treaty, and to negotiate with its counterpart to resolve a case.
Earnings stripping
Rules limiting interest deductions by reference to earnings, operating alongside or instead of a debt-to-equity test.
FEMA
India's exchange-control law, which defines residence differently from tax law and governs which accounts may be held and how funds may move.
Residency: 182/60+365 day tests India: How we read this one

Two tests, either of which makes a person resident, plus special rules for Indians leaving for employment and for visits by persons of Indian origin.

None of what follows shifts the terms. Scope and fee are settled in writing before anything is prepared, the result carries a named reviewer, and nothing is filed unseen.

The published fees closest to Residency: 182/60+365 day tests India

The fees below are for the narrower questions that sit under the same day tests: a single year's status where arrival or departure fell mid-year, the effect of a long visit home on an NRI's status, or a written note on the count for your own records. Each is quoted separately.

Foreign asset & information reporting
$349in US dollars, fixed before work starts

Covers: The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.

See this fee page
Individual tax filing
$349in US dollars, fixed before work starts

Covers: One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.

See this fee page
Non-resident & departure filings
$349in US dollars, fixed before work starts

Covers: Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.

See this fee page

Why choose Legal Quotient for Residency: 182/60+365 day tests India

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

18,000+ clients served

Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

The team at work in the open-plan office
Two of the firm’s advisers and the team in the open-plan office

A fixed quote first, in writing

  • Step 1: Tell us the dates and we will tell you the position – Arrival, departure, the years in between — the residence question turns on those before anything else.
  • Step 2: Fixed fee, defined scope, in writing – Both agreed before work starts, so the engagement cannot grow into a larger bill.
  • Step 3: Prepared together, not passed between firms – You are not the go-between for two sets of advisers working from two sets of assumptions.
  • Step 4: Reviewed, approved, filed – A named practitioner checks it, you approve it, and then it goes.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

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Every link below is a full page of its own — the same depth as this one, for its own subject.

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Form 7004 — business extension Everything on form 7004 business extension, at the same depth as this page.
Selling into the US without a US entity Selling into the US without a US entity — the guide, the FAQ and the fixed fee.
Winding up a foreign subsidiary The full guide to winding up a foreign subsidiary, with the fee fixed before any work starts.

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Airline pilots — what we charge Airline pilots what we charge — the guide, the FAQ and the fixed fee.
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The corridors we work every week

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Czechia tax for expats — country guide Czechia tax for expats — the guide, the FAQ and the fixed fee.
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Panama tax for expats — country guide Everything on panama tax for expats, at the same depth as this page.
Israel tax for expats — country guide Israel tax for expats — the guide, the FAQ and the fixed fee.
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The people on your file

Named practitioners, each with the countries and the part of a cross-border file they carry, across India, the USA, Canada and the UAE. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE, Legal Quotient Consultants
Udit Gupta
Director, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE

CA (India), CA (Malaysia)

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves any of our offices.

Udit Gupta on LinkedIn

Raghav Gupta, UAE and India international tax, cross-border tax and transfer pricing, Legal Quotient Consultants
Raghav Gupta
Director, UAE and India international tax, cross-border tax and transfer pricing

FCA (India)

Files that run between the UAE and India: residence, the treaty position, and the benchmarking and documentation behind intercompany pricing.

Raghav Gupta on LinkedIn

Vinayak Indolia, CFO services for Canada and India, Legal Quotient Consultants
Vinayak Indolia
Director, CFO services for Canada and India

CPA (Canada), CA (India)

CFO services for businesses in Canada and India: the tax position and the finance function made to agree, structure reviews, intercompany policy, and the reporting a board can act on.

Vinayak Indolia on LinkedIn

Meet the whole team

Cross-border tax case studies

Case study 1

Residency status determined for a family with an extended visit home

A family living abroad for years returned to India for an extended family visit that ran longer than they had planned, raising a question over whether the stay changed their residency status for that year. We reconstructed the actual day count from travel records, tested it against both residency tests including the preceding-years combination, and confirmed the family remained non-resident for the year based on the actual count rather than an assumption drawn from the trip's length alone.

Case study 2

Employment departure timed against the more lenient day-count threshold

A resident individual accepting overseas employment wanted to understand how the timing of their departure would affect their residency status for the departure year. We explained the more lenient threshold that applies to a resident leaving for employment abroad, reviewed the planned departure date against it, and confirmed the individual would be treated as non-resident for that year on the correct basis rather than the general test.

Case study 3

Day count reconstructed from travel records for a disputed residency year

An individual's residency status for a prior year was queried during an assessment, and the client had no organised record of exact arrival and departure dates for that year. We reconstructed the day count from flight bookings, immigration stamps and credit-card records, applied both residency tests to the reconstructed figures, and supported the client's position with a documented calendar rather than an unverifiable recollection.

Case study 4

Person-of-Indian-origin visit pattern assessed under its specific rules

A person of Indian origin living abroad had been visiting India regularly for extended periods and wanted to understand whether the pattern risked triggering resident status under the rules specific to their category. We reviewed several years of visit history against the applicable person-of-Indian-origin threshold, confirmed the current pattern remained within the non-resident range, and set out how much additional time in a future year would change that conclusion.

Case study 5

Whether the Year Made Someone an NRI

Indian residence is decided by presence tests applied to the financial year, and a single trip can change the answer for the whole of it. The status is established before any return or exemption is considered.

Read how this one runs
Case study 6

Gains on Indian Shares Held From Abroad

Holding period and instrument decide the character of the gain, and the deduction at source applies before any of that is considered. The return is where the position is corrected.

Read how this one runs
Case study 7

Indian Rent Collected While Resident Somewhere Else

Rent from Indian property is taxed in India and again where you live, with relief on one side only. The file gets the Indian deduction right first, then claims the credit on the home return against what was actually paid.

Read how this one runs
Case study 8

The Two-Year Window After Returning to India

Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Browse sideways: the pages below answer the neighbouring questions.

Where the work is delivered
More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.
U.S. & Cross-Border Tax Returns
Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.
Expat & Emigration Tax
Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.
Non-Resident Canadian Tax
Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.
Transfer Pricing & BEPS
s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.
Cross-Border Estates & Trusts
Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.
Cross-Border Corporate Tax
Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.
India Tax for NRIs & Returning Residents
NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.
Canadian Tax with a Foreign Element
T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.
UAE Tax for Expats & Their Home Country
Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

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Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies
Global E-commerce & Marketplaces
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  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
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Technology & SaaS
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  • IP structuring with real substance
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  • U.S. expansion: entity & PE setup
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Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services
Importers, Exporters & Manufacturers
  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing
Athletes, Artists & Entertainers
  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers
Remote Workers & Digital Nomads
  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
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Explore Remote Workers
Investment Funds & Holding Companies
  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Residency: 182/60+365 day tests — questions we are asked

Do I file Residency: 182/60+365 day tests even if no tax is owed?

Residency or status filing obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Anyone arriving in or leaving India mid-year, and NRIs visiting India for extended periods.

What happens if I have missed Residency: 182/60+365 day tests for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Residency: 182/60+365 day tests the same as the other reports I already file?

No. The Indian residency tests — the primary day-count and the second test that combines a shorter stay with presence in preceding years. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What is the difference between the two Indian residency day-count tests?

One test looks at whether a person's stay in India during the year alone crosses a set threshold on its own; the second combines a shorter stay in the current year with presence in preceding years. Meeting either one is enough to be treated as resident — a person does not need to satisfy both.

Why does the day count need to be kept contemporaneously rather than reconstructed later?

Because a long visit home, or an extended stay abroad, can change a person's residency status for an entire year, and reconstructing exact arrival and departure dates months or years later from memory is unreliable — a contemporaneous travel record is what actually supports the residency conclusion if it is ever questioned.

Do special rules apply to Indians leaving India for employment abroad?

Yes, a separate, more lenient day-count threshold generally applies to a resident individual leaving India for employment outside the country, reflecting that the ordinary tests would otherwise treat someone as resident for longer than makes sense given they have genuinely left for work.

Does a person of Indian origin visiting India face the same day-count rules as anyone else?

A visiting person of Indian origin is subject to specific rules that can differ from the general tests, reflecting the particular pattern of extended visits this group often makes — so their residency position needs to be worked out under the rules that actually apply to their category rather than the general tests alone.

How long do I have to be out of the country to stop being resident?

There is no single period that settles it. Canada looks at whether your ties were actually severed, not at a day count; the United States taxes citizens regardless of where they live; India applies day-count thresholds with a second limb reaching back over earlier years. Time abroad is evidence, not a rule — what decides it is where your home, family and economic life sit. See tax residency.

Can an NRI claim back TDS deducted on Indian income?

Yes, by filing an Indian return for the year. Withholding on rent, interest, dividends, professional fees or a property sale is an advance payment, not a final tax, so where the actual liability is lower — because of the treaty, because of the basic exemption, or because the deduction was computed on gross proceeds rather than gain — the excess comes back as a refund. It needs your PAN, a validated Indian bank account and the deductor's statement filed. See Indian filing and credit claims.

Tax terms explained
Resale price methodDeparture valuationDeemed disposition on deathDependent agentAuthorised representativeProtective filingWrapped assetGIFT CityPhysical presence testExchange of informationSaving clauseSchedule FAApportionmentGILTI Browse the full A–Z glossary

Forms and situations related to Residency: 182/60+365 day tests

More in this section

All Indian formsForm 10FA / 10FB — TRC for Indian residents (India)Form 3CEAB — master file intimation (India)FLA return — foreign liabilities & assets (India)Black Money Act disclosures (India)Section 195 — TDS on payments abroad (India)Schedule FA — foreign assets (India)

Connected engagements

Crypto tax in India for non-residentsTax residency certificate and Form 10FPower of attorney for Indian tax mattersESOP taxation for Indian employees of foreign parentsIndia ↔ United Kingdom — DTAAFDI routes, FC-GPR and FC-TRS compliance

Short answers

Who has to apply the 182/60+365 day residency tests?What happens if I get the 182/60+365 day residency tests wrong?
15+ years of cross-border experience

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