Budget-friendly Residency: 182/60+365 day tests in India

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 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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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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

What decides whether Residency: 182/60+365 day tests applies
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.

A deemed disposition on the day residency ends
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.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • 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, Cross-Border Tax 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

$349fixed, 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

Non-resident & departure filings

$349fixed, 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

Residency: 182/60+365 day tests India — the four phases

Step 1

First conversation

We start with the chronology: dates, countries, and what has already been filed

Step 2

Written quote

You get the scope and the fee in writing before we touch anything

Step 3

Preparation and sign-off

The work is prepared and reviewed by a named person, not a queue

Step 4

Submission

Nothing is filed until you have read it

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

Keep reading, sideways

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 8992 — GILTI: global intangible low-taxed income Its own page: global intangible low taxed income — mechanism, deadlines and published fees.
RNOR determination (India) Everything on RNOR determination India, at the same depth as this page.
FDI routes, FC-GPR and FC-TRS compliance Fdi routes, fc-gpr and fc-trs compliance — the guide, the FAQ and the fixed fee.
Form 2350 — extension for citizens abroad The full guide to form 2350 extension abroad, with the fee fixed before any work starts.
Filing an Indian return from Canada or the US Its own page: filing an Indian return from Canada or the US — mechanism, deadlines and published fees.
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.

Clients who arrive with this exact page

Team-sport athletes — your filing calendar The full guide to team-sport athletes your filing calendar, with the fee fixed before any work starts.
Crypto traders — relief you're probably missing Its own page: crypto traders relief you're probably missing — mechanism, deadlines and published fees.
Tax for actors & film crew Everything on actors & film crew tax, at the same depth as this page.
AI & deep-tech startups cross-border tax Ai & deep-tech startups cross border tax — the guide, the FAQ and the fixed fee.
Tax for short-term rental hosts The full guide to short-term rental hosts tax, with the fee fixed before any work starts.
Cross-border truck drivers — your filing calendar Its own page: cross-border truck drivers your filing calendar — mechanism, deadlines and published fees.
Civil & structural engineers — what we charge Everything on civil & structural engineers what we charge, at the same depth as this page.
Airline pilots — what we charge Airline pilots what we charge — the guide, the FAQ and the fixed fee.
Civil & structural engineers — your filing calendar The full guide to civil & structural engineers your filing calendar, with the fee fixed before any work starts.

The corridors we work every week

Uganda tax for expats — country guide The full guide to uganda tax for expats, with the fee fixed before any work starts.
Romania tax for expats — country guide Its own page: romania tax for expats — mechanism, deadlines and published fees.
Slovenia tax for expats — country guide Everything on slovenia tax for expats, at the same depth as this page.
Czechia tax for expats — country guide Czechia tax for expats — the guide, the FAQ and the fixed fee.
Norway tax for expats — country guide The full guide to Norway tax for expats, with the fee fixed before any work starts.
Saudi Arabia tax for expats — country guide Its own page: Saudi Arabia tax for expats — mechanism, deadlines and published fees.
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.
Germany tax for expats — country guide The full guide to Germany tax for expats, with the fee fixed before any work starts.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

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

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border tax case studies

Case study 1

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 2

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 3

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 4

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
Case study 5

A Company Abroad Owned by a US Person

A business incorporated where the owner lives is a foreign corporation to the IRS, with a reporting package of its own and schedules that need local accounts restated. Classification comes first, because it decides what is reportable and when profits are taxed.

Read how this one runs
Case study 6

Two Passports, Two Returns, One Income

Dual citizenship does not let you choose which country taxes you. The work is establishing residence, applying the treaty article that governs each income type, and preparing both returns from one set of figures so they agree line for line.

Read how this one runs
Case study 7

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 8

Residency Changed Mid-Year and Both Returns Assumed a Full One

A move part-way through a year produces two part-year positions, not two full ones. The engagement establishes the date residence actually changed, allocates income either side of it, and amends whichever return was filed on the wrong footing.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

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

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

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

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

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

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

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

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

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

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

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

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
  • Foreign tax credits
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.

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.

What is RNOR status and why does it matter to a returning NRI?

Resident but Not Ordinarily Resident is a transitional Indian status that can apply for a limited period after you return, based on how long you were non-resident before. While it lasts, certain foreign income stays outside the Indian net that would be taxed once you become an ordinary resident — which makes the timing of a return date, and of realising foreign gains, a genuine planning decision rather than an administrative one. See the RNOR window.

How does the treaty tie-breaker work when both countries say I am resident?

As a sequence, stopping at the first test that gives an answer: where you have a permanent home available; if in both or neither, where your centre of vital interests is; then habitual abode; then nationality; and if all of those tie, the two tax authorities decide by agreement. It is evidential rather than elective — you do not choose your treaty residence, you demonstrate it, which makes the record of homes, family and time the substance of the claim. See tie-breaking dual residency.

15+ years of cross-border experience

Let us take Residency: 182/60+365 day tests off your desk

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

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  • Fixed fees agreed before work starts

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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