"182 Days Is All You Need for NRI Status": What ITA 2025 Actually Says

Most NRI WhatsApp groups share the same advice: stay under 182 days in India and your tax status is resolved. Section 6 of ITA 2025 uses four separate tests to determine residency — and passing only the 182-day test is not enough. The 60-day plus rolling 365-day rule, the deemed residency provision for Gulf-based professionals earning ₹15 lakh or more in Indian income, and RNOR status for returning NRIs all operate independently of the 182-day threshold. This article walks through each test, identifies who qualifies for exceptions, and explains what deemed residency under Section 6(1A) ITA 2025 means for Indian citizens working in zero-tax countries like UAE, Qatar, and Bahrain.