Special provision for visiting Indian citizens/PIOs — 120 days + ₹15 lakh [Section 6(1)]
# Special Residential Status for Visiting Indian Citizens / PIOs [Section 6(1)]
Normally a visiting Indian citizen or Person of Indian Origin (PIO) escapes B2 and is tested only on the 182-day rule. But if such a person has high Indian-source income, a tougher 120-day test applies.
## Who is covered
An Indian citizen or PIO who, being outside India, visits India during the relevant previous year (RPY).
## Conditions to become a Resident
Condition relating to Stay [satisfy ANY ONE]:
Stay in India for 182 days or more during the RPY, OR
Stay in India for at least 120 days in the RPY AND365 days or more during the 4 preceding previous years, AND
Condition relating to Total Income (applies to the 120-day limb):
Total income (other than income from foreign sources) exceeds ₹15 lakh during the RPY.
## Important Consequence
> If an individual becomes a resident only because of the 120 days + ₹15 lakh criteria, they will always be RNOR (Resident but Not Ordinarily Resident).
This logic differs from the ordinary 182-day route, where the ROR/RNOR test is applied separately.
Worked example
### Example 1
Example — 120-day route triggering RNOR: Mr. R, a PIO settled abroad, visits India for 130 days in the RPY and had stayed 380 days in the preceding 4 years. His Indian-source total income is ₹20 lakh (above ₹15 lakh). He satisfies the 120-day limb, so he is a Resident — and being resident only via this route, he is automatically RNOR.
### Example 2
Example — Income below threshold: Mr. S, an Indian citizen visiting India, stays 130 days in the RPY (and >365 days in the preceding 4 years) but his Indian-source income is only ₹10 lakh. Since income does not exceed ₹15 lakh, the 120-day limb does not apply; the 182-day test governs and he is a Non-Resident (130 < 182).
⚠️ Common exam mistakes
Applying the 120-day test even when Indian-source total income does not exceed ₹15 lakh.
Including foreign-source income while checking the ₹15 lakh threshold — it must be EXCLUDED.
Going on to apply the normal ROR/RNOR conditions for someone who became resident only via the 120-day route — they are automatically RNOR.
Applying this special provision to a person who is NOT an Indian citizen and NOT a PIO.
Bare-Act text Section 6(1), Explanation 1(b) · Income-tax Act, 1961 · click to expand
Explanation 1(b) to Section 6(1) provides that in the case of an Indian citizen or person of Indian origin who, being outside India, comes on a visit to India, the words "sixty days" in clause (c) shall be substituted by "one hundred and twenty days" where his total income, other than income from foreign sources, exceeds fifteen lakh rupees during the previous year.