Records to collect
- Proposed travel dates
- Ten-year India residence history
- Seven-year physical-presence history
- Foreign-asset and bank-account inventory
NRI cornerstone guide
RNOR and Returning-to-India Timeline
RNOR is a fact-sensitive status. A proposed arrival date may change the current-year day count, while the following full year can produce a different result. Test both years and keep tax, bank and asset-reporting workstreams separate.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Start here
Three things to do before relying on an answer
1. Begin with your facts
Test several arrival dates
2. Keep the evidence ready
Proposed travel dates • Ten-year India residence history
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Test several arrival dates
- 2Review current and next tax year
- 3List foreign assets and retirement accounts
- 4Ask banks about FEMA-driven account changes
Use a relevant tool
Official sources cited in this guide
Verify the current rule
Questions to answer before you act
RNOR is a fact-sensitive status. A proposed arrival date may change the current-year day count, while the following full year can produce a different result. Test both years and keep tax, bank and asset-reporting workstreams separate.