Moving back to India

How long your RNOR window lasts

When you move back, India does not tax you as a full resident straight away. For two or three years you can be Resident but Not Ordinarily Resident — and in that window your foreign income, including your US salary, 401(k) and capital gains, generally stays outside the Indian net. Most people waste it because nobody told them it existed.

1. This financial year

India's financial year runs 1 April to 31 March. Count days you were physically in India.

Financial year

Days in India this financial year

Days in India over the 4 years before this one Total across all four, not per year.

2. Your history

These two tests decide whether you get the RNOR window.

Days in India over the 7 years before this one 729 or fewer and you qualify.

Years you were a non-resident, out of the last 10 9 or more and you qualify.

Citizenship

Your India-source income this year India income only, not your US salary.

Were you in India on a visit, or living there?

Do you pay tax in another country?

General guidance only, not tax or legal advice. Applies sections 6(1), 6(1A) and 6(6) of the Income-tax Act, 1961 as amended. It does not cover crew of Indian ships, the exact date your residential status changes mid-year, or treaty tie-breaker relief where both India and the US claim you. Nothing you type leaves this browser.