NR (non-resident, Indian tax)

A person who is not resident in India for tax in a tax year (1 April to 31 March). An individual is resident with 182 days or more in India in the year, or 60 days or more with 365 days in the four years before; for a citizen or person of Indian origin living abroad and visiting, only the 182-day test applies, or 120 days with 365 before if Indian-source income is above a rupee threshold set in the Act (section 6). A non-resident is taxed in India only on income that arises or is received in India. This tax status is separate from residency under FEMA, which decides which bank accounts you may hold.