Section 6(1A) Deemed Resident: Rs 15 Lakh Rule
Section 6(1A) deemed resident when India income exceeds Rs 15 lakh — RNOR override, worksheet columns, and advance tax impact.
The 60-second version
Section 6(1A) makes you deemed resident even on low India days if India-sourced income exceeds Rs 15 lakh — RNOR foreign-income exemption can vanish in the same FY you land.
Rs 15 lakh India income can flip you to deemed resident before RNOR planning pays off
Section 6(1A) applies when you are not tax resident in any other country and India-sourced income exceeds Rs 15 lakh.
Salary credited to Indian bank, Indian rent, and certain capital gains count toward the threshold — foreign salary alone does not.
Pair with RNOR calculator worksheet before booking advance tax.
6(1A) vs RNOR
| Test | Trigger | Foreign income |
|---|---|---|
| Section 6(1) | 182 days / 60-day | RNOR window possible |
| Section 6(1A) | India income > Rs 15L + no foreign residency | Often fully taxable |
| RNOR 729-day | After resident | Exempt if eligible |
6(1A) check sequence
List India income
Salary, rent, interest, STCG.
Foreign tax residency
TRC or exit certificate.
Compare Rs 15L
Gross vs net — use CA definition.
Model RNOR
729-day parallel track.
Advance tax
If deemed resident, no RNOR exempt foreign income.
Flow
6(1A) kit
- India income ledger.
- Foreign residency proof.
- Landing FY day count.
- RNOR sheet.
- CA memo.
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DTAA tie-breaker
Dual-resident under US/UK treaty may avoid 6(1A) if foreign residency is proven — Form 10F + TRC before July ITR.
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0 of 4 checked
Does foreign salary count?
Typically no for 6(1A) threshold — India-sourced income only per Section 6(1A) plain reading; confirm with CA.
Can I still be RNOR?
If deemed resident under 6(1A), RNOR under 6(6) may not apply — specialist review required.
OCI holder abroad?
Visa does not determine tax residency — day count + 6(1A) income test does.
Schedule FA still?
Yes if ROR or if foreign assets exist — separate from 6(1A).
Form 67?
Still file for foreign tax already paid even if 6(1A) applies.
vs NRI calculator?
NRI calculator page covers 182-day; this page is the Rs 15 lakh deemed-resident lane.
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.