RNOR & Returning NRI Tax Planning
Using the RNOR window when moving back to India
- 1ProjectResidency status for the next few years modelled.
- 2PlanActions sequenced across the RNOR window.
- 3ExecuteAccounts, sales and filings done in order.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About RNOR & Returning NRI Tax Planning
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A returning NRI is usually 'Resident but Not Ordinarily Resident' (RNOR) for up to three financial years. While RNOR, foreign income is not taxed in India unless it comes from a business controlled or a profession set up in India, FCNR deposit interest stays exempt, and Schedule FA isn't required. Planning the date of return and what you realise abroad before becoming ordinarily resident can save significant tax.
The RNOR window is the most valuable planning period for a returning NRI. Gains on foreign shares, funds or property realised while RNOR are outside Indian tax; after you become ROR, worldwide income and foreign assets come into the Indian net.
On the banking side, NRE and NRO accounts must be redesignated as resident accounts on return under FEMA; FCNR deposits can run to maturity and foreign currency can be held in an RFC account. Foreign retirement accounts in notified countries (the US, UK and Canada) can get relief under Section 89A so that you aren't taxed in India before withdrawal.
We map your foreign assets, model the RNOR years, and sequence actions — sales, transfers, account changes — with your overseas adviser.
| RNOR conditions | NR in 9 of 10 preceding years, or ≤ 729 days in India in the preceding 7 years |
|---|---|
| Typical duration | Up to 3 financial years after return |
| Foreign income while RNOR | Not taxed unless from a business/profession controlled from India |
| Foreign retirement accounts | Section 89A relief for notified countries (US, UK, Canada) |
| Schedule FA | Required only once you are ROR |
Who this is for
Common scenarios where this service is a good fit.
- NRIs planning to move back to India
- Professionals returning with foreign stock, 401(k)/IRA, ISA or RRSP accounts
- Families selling foreign property before or after return
What you get
Clear deliverables so you know exactly what's included.
- Return-date and residency projection
- Foreign asset inventory and sale timing plan
- Bank account redesignation checklist (NRE/NRO/FCNR/RFC)
- Section 89A election and ITR filing during RNOR years
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Residency status for the next few years modelled.
Actions sequenced across the RNOR window.
Accounts, sales and filings done in order.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
- CA reads your case before the call
- DTAA, property, capital gains covered
- Written summary + checklist after
- Fee adjustable if you engage us
Frequently asked questions
Answers to the most common questions we get.
This page also covers
- RNOR taxation
- How RNOR income is computed and reported in the ITR.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
