OCI cardholders: the 120-day rule and the ₹15 lakh income threshold

Most OCI cardholders plan around the 182-day rule. But if your Indian-source income is high, a stricter threshold can apply.

The two conditions

The 120-day rule triggers only when both are true:

• Your Indian income for the financial year exceeds ₹15 lakh, and
• You have spent 365 days or more in India across the previous four financial years.

If both hold and you spend 120+ days (but under 182) in India this year, you're treated as Resident but Not Ordinarily Resident (RNOR).

What RNOR means for you

RNOR is a middle status: you're a resident, but — like a non-resident — your foreign income is generally not taxed in India. Your Indian income remains taxable.

Planning tip

If your Indian income is near or above ₹15 lakh, treat 120 days (not 182) as your planning line, and watch your four-year day history. Nivaas lets you set your income level and status so it applies the right threshold and shows your target automatically.

This article is general information, not tax advice. Residency outcomes depend on your exact facts — confirm with a qualified tax professional.