182-Day Residency Checklist: Section 6 Proof
Day log, lease and utility evidence, RNOR 9/10 test, and Section 6(1A) Rs 15L check.
The 60-second version
182-day checklist is your Section 6 evidence pack — returning NRIs log India days, keep lease and utility proofs, and run RNOR calculator before FY close.
India 182-Day Residency Checklist for Returning NRIs: Section 6 Proof 2026
Passport entry stamps alone are weak — combine lease, electricity, and employer India payroll start date.
Deep dive: RNOR calculator worksheet.
Verify current rules with official portals before filing.
Decision matrix
| Item | Portal/doc | Risk if skipped |
|---|---|---|
| Primary action | e-Filing portal | Missed deadline |
| Proof | PDF archive | Notice risk |
| Reconcile | AIS + 26AS | 143(1) mismatch |
| Residency | Section 6 sheet | Wrong tax rate |
Execution sequence
Day log
Spreadsheet India vs abroad days per FY.
Docs
Lease, utility, school fee receipt.
RNOR
9-of-10 preceding years test.
6(1A)
Rs 15L India income deemed resident.
ITR
Match status to computation sheet.
Flow
Document kit
- Portal login.
- PAN active.
- AIS PDF.
- 26AS PDF.
- CA review.
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First-year return
Residency flip in landing FY triggers most notices — reconcile AIS before submit.
Quick visual
Animated decision map
Community signal
What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
Open nofollow community search ->Interactive checkpoint
Turn this guide into a decision file
0 of 4 checked
RNOR year applies?
Many items tie to residency flip — use RNOR calculator worksheet first.
ITR-1 eligible?
Foreign income or FA usually needs ITR-2 or ITR-3.
Form 67 needed?
Yes if claiming DTAA credit on foreign tax paid.
Belated ITR?
See belated ITR Section 139(4) guide if July deadline missed.
26AS mismatch?
See 26AS vs AIS troubleshooting before revising.
CA required?
Recommended for first return after landing.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.