Indian tax not charged on $120,000/year of foreign income, landing 3 October 2027 — 181 days in India in FY 2027–28, non-resident for that year.
The window
A non-resident and an RNOR are both taxed in India only on Indian income. A resident and ordinarily resident is taxed on worldwide income. The bars below are financial years; the colour is which of those two you are.
The day either side
Residency in FY 2027–28 turns on 182 days of presence. These are the two consecutive dates that straddle it, on your assumptions.
land 2 October 2027 · 182 days · 18 months of window
land 3 October 2027 · 181 days · 30 months of window
One day apart, $37,337 apart.
What this number is not
Show the working
How the window is worked out
The Indian financial year runs 1 April to 31 March. Under section 6 of the Income-tax Act you are resident for a year if you are in India for 182 days or more of it, or for 60 days or more where you also spent 365 days or more in India across the four preceding years. For an Indian citizen or person of Indian origin coming on a visit, that 60-day figure is read as 182 days — or 120 days if Indian-source income for the year is above ₹15 lakh.
A resident is not ordinarily resident (RNOR) if they were non-resident in 9 of the 10 preceding years, or present in India for 729 days or fewer across the 7 preceding years. Both limbs are applied here, year by year.
Year by year, on your inputs
| Year | Days | Status | Because |
|---|---|---|---|
| FY 2027–28 | 181 | Non-resident | 181 days — below every resident limb |
| FY 2028–29 | 365 | RNOR | non-resident in 10 of the preceding 10 FYs (s.6(6)(a), first limb) |
| FY 2029–30 | 365 | RNOR | non-resident in 9 of the preceding 10 FYs (s.6(6)(a), first limb) |
| FY 2030–31 | 365 | Resident | 182-day presence (s.6(1)(a)) |
| FY 2031–32 | 366 | Resident | 182-day presence (s.6(1)(a)) |
| FY 2032–33 | 365 | Resident | 182-day presence (s.6(1)(a)) |
The caveats that cut against the number above
Days in India before returning are modelled as 45 days a year, every year. Real travel is lumpier than that, and the 729-day limb counts actual days — so a year with a long stay can close the window earlier than this shows.
Indian-source income is modelled as nil. Rent, interest or Indian capital gains above ₹15 lakh in the year of return bring the 120-day limb into play and can make the year of landing a resident year.
The rupee figure uses at ₹95 / $, which is an assumption you set, not a live rate. This site has no rate feed by design.
Not modelled at all: US federal tax on the same income, US state tax, the treaty tie-breaker for a year in which both countries treat you as resident, and anything about how income is characterised rather than when.