Three months ago, we received a panicked WhatsApp from Vikram.
He'd been working in Dubai for 15 years. Moved back to Mumbai in July 2024. Started filing his tax returns.
And then…confusion.
Vikram was confused if he is an NRI? Or a resident? Our CA explained to him about RNORWe see this every week. Smart, successful NRIs who've managed complex careers abroad-suddenly confused by India's residential status rules.
The concept of RNOR (Resident but Not Ordinarily Resident) is designed to help you. But we will be honest: the Income Tax Act makes it sound more complicated than solving a Rubik's cube blindfolded.
Let us break it down the way we explained it to Vikram-in simple English, with real examples, backed by actual tax laws.
What Is RNOR Status? (In Plain English)
RNOR stands for Resident but Not Ordinarily Resident (Source: Income Tax Act 1961, Section 6).
Think of it as a bridge status. You're no longer an NRI, but you're not yet a full "ordinary" resident either.
It's India's way of giving you a "soft landing" when you return after living abroad
Here's the simple version:
When you're NRI: Only your Indian income is taxed. Your Dubai salary, US stocks, UK rental income-India doesn't care.
When you're RNOR: Still only your Indian income is taxed (mostly). Your global income stays tax-free for a limited period.
When you're ROR (Resident and Ordinarily Resident): Your worldwide income is taxed in India. Everything-salary, rent, dividends, capital gains-all taxable.
RNOR is the middle ground. You've returned to India physically, but your tax treatment is still similar to an NRI
The key benefit? For up to 2 financial years after the year of return (typically 2-3 years total depending on return timing and NRI history), your foreign income stays tax-free in India. (Section 6(6) of Income Tax Act,1961)
👉 Tip: Use Belong's Residential Status Calculator to determine your exact status. It takes 2 minutes and could save you lakhs in taxes.
Also Read -The Complete NRI Status Guide
Why Does RNOR Status Even Exist?
Good question. I asked this myself when I first encountered these rules.
Here's the thinking:
Imagine you worked in Singapore for 12 years. You have a retirement account there, some rental property in London, and stock dividends from US companies.
You decide to move back to India.
If India immediately taxes your worldwide income, you'd face:
- Double taxation (Singapore + India on the same income)
- Massive compliance burden (reporting every foreign asset)
- Liquidity issues (income abroad, tax liability in India)
The government recognized this problem. RNOR status was created to give you time to adjust (Source: PwC India Tax Summaries).
Think of it as a transition phase. It gives you 2-3 years to:
- Convert your NRE accounts to RFC accounts
- Restructure your foreign investments
- Plan for eventual full taxation
- Understand India's tax system again
👉 Tip: Many NRIs waste this RNOR period. Plan ahead. Sell foreign assets during RNOR years if you're planning to liquidate them anyway-you'll avoid capital gains tax in India.
Who Qualifies for RNOR Status? The Two Paths
This is where it gets specific. Pay close attention.
You can become an RNOR in a financial year if you meet EITHER of these conditions (Source: Income Tax Act 1961, Section 6(6)):
Path 1: The "9 out of 10 Years" Rule
You've been a Non-Resident in 9 out of the 10 preceding financial years (Source: India Briefing - Understanding New Tax Residency Rules).
This is the most common path for returning NRIs.
Example:
- You worked in Dubai from FY 2014-15 to FY 2023-24 (10 years)
- You were NRI for all 10 years
- You return to India in August 2024
- For FY 2024-25, you qualify as RNOR (you were NRI for 10 out of 10 preceding years)
Even if you were a resident for just 1 year in the past 10, you still qualify. The rule says "9 out of 10"-not "10 out of 10."
Path 2: The "729 Days in 7 Years" Rule
Your total stay in India during the preceding 7 years is 729 days or less (Source: Axis Bank - NRI Status Guide).
This path helps people who've been visiting India frequently but still qualify.
Example:
- You worked in the US from 2017 to 2024
- You visited India every year: 90 days each year
- Total: 90 × 7 = 630 days
- 630 \< 729, so you qualify as RNOR when you return
Critical detail: The 729-day count looks at the 7 years immediately preceding the year you're checking RNOR for. Not any random 7 years.
👉 Tip: Keep detailed travel records. Count every single day, including arrival and departure days. A miscalculation can cost you RNOR status (Source: MostlyNRI - RNOR Status Explained).
But Wait-First You Need to Be a "Resident"
Here's something that confuses everyone:
To become RNOR, you must first qualify as a "Resident" in India (Source: NBA Office - RNOR Eligibility).
Sounds backwards, right? Let me explain.
Your residential status is determined in two steps:
Step 1: Are you a Resident or Non-Resident?
You're a Resident if you meet ANY of these:
- You stay in India for 182 days or more in the financial year, OR
- You stay in India for 60 days or more in the financial year AND stayed for 365+ days in the preceding 4 years
If you don't meet either condition, you're still an NRI.
Step 2: If you're a Resident, are you ROR or RNOR?
This is where the "9 out of 10" or "729 days" rules apply (Source: Tax2Save - RNOR Tax Guide).
Most returning NRIs become Residents (Step 1) in their first year back. The question is: do you also qualify as RNOR (Step 2)?
Real example:
Priya worked in London for 12 years. She returned to Bangalore on September 1, 2024.
- From Sept 1 to March 31, 2025 = 212 days in India
- She qualifies as Resident (more than 182 days)
- She was NRI for 12 consecutive years (definitely more than 9 out of 10)
- Therefore: She's RNOR for FY 2024-25
👉 Tip: The date you return matters. Return in August, and you're likely a Resident. Return in January, and you might remain NRI for that fiscal year. Plan strategically.
The Special Case: Deemed Resident with RNOR Status
Now here's where it gets tricky. The 2020 amendments added a special rule (Source: India Briefing - Tax Residency Rules).
If you meet ALL these conditions:
- You're an Indian citizen
- Your Indian income (excluding foreign income) exceeds ₹15 lakh
- You stay in India for 120-181 days in the year
- You stayed for 365+ days in the preceding 4 years
Then: You're a "Deemed Resident" with RNOR status (Source: Ecovis Global - NRI Tax and Income Tax Bill 2025).
This was designed to catch high-earning NRIs who spend significant time in India but stay under 182 days to avoid resident status.
👉 Tip: Track your Indian income carefully. If you're earning rental income, interest on NRO FDs, or consulting fees from India, these count toward the ₹15 lakh threshold.
How Long Does RNOR Status Last?
This is THE question everyone asks.
Answer: Typically 2-3 years, maximum (Source: Tata AIA - RNOR Taxability).
It depends on:
- When you returned to India
- Your NRI history
- Your ongoing travel pattern
Scenario 1: Return Early in the Financial Year
You return in April or May.
- Year 1: RNOR (you were NRI for 9 of past 10 years)
- Year 2: RNOR (you were NRI for 8 of past 10 years)
- Year 3: ROR (you were NRI for only 7 of past 10 years-doesn't meet the 9/10 rule)
Result: 2 years of RNOR status
Scenario 2: Return Late in the Financial Year
You return in January, February, or March.
- Year 1: Might still be NRI (fewer than 182 days in India)
- Year 2: RNOR (you were NRI for 10 of past 10 years)
- Year 3: RNOR (you were NRI for 9 of past 10 years)
- Year 4: ROR (you were NRI for only 8 of past 10 years)
Result: 2-3 years of RNOR status (Source: Belong Blog - RNOR to Resident Transition)
Pro tip from experience: Return in July-September for optimal RNOR duration. You become a Resident immediately (more than 182 days) but extend your RNOR window to nearly 3 full financial years.
👉 Tip: If you're planning to return to India, time it strategically. The 3-4 months you shift your return date can give you an extra year of RNOR benefits.
What Income Is Taxed During RNOR Period?
This is where RNOR status really shines.
As an RNOR, only these types of income are taxable in India (Source: NBA Office - RNOR Tax Benefits):
Taxable in India:
- Income received in India
- Salary earned in India
- Rental income from Indian property
- Interest on NRO FDs
- Dividends from Indian companies
- Capital gains from Indian stocks or mutual funds
Also Read - What Happens to Mutual Funds If You Return to India (RNOR → Resident)
- Income accrued or arising in India
- Business profits from operations in India
- Professional fees for work done in India
- Income from business controlled from India
- This is important: If you run a US-based consulting business but control it from Mumbai (decisions made here, work done here), that income becomes taxable in India (Source: PrimeWealth - RNOR Misconceptions)
NOT Taxable in India:
- Foreign income accrued and received abroad
- US salary from a job there
- Rental income from London property (as long as it stays in UK bank)
- Dividends from US stocks (if received in US account)
- Interest from foreign bank accounts
- Capital gains from selling foreign stocks
- NRE/FCNR account interest
- NRE and FCNR interest is tax-free only while you are NRI or RNOR.
- Once you become a full Resident (ROR), it becomes taxable from that year.
- Existing NRE FDs must switch to resident accounts (interest taxable immediately);
- Existing FCNR FDs stay tax-free until maturity if you’re still RNOR. New or renewed deposits as a resident are taxable.
Critical nuance: "Received in India" has a specific meaning. If your US employer deposits salary into your Indian bank account, that's "received in India"-taxable. If it goes to your US bank account and you transfer it later, different treatment may apply.
👉 Tip: During your RNOR years, keep foreign income in foreign bank accounts. Don't transfer it to India unnecessarily. Once transferred, it may trigger tax questions.
Real-Life Example: Rahul's RNOR Journey
Let me walk you through a complete example.
Background:
- Rahul: Software engineer
- Worked in USA from 2010-2024 (14 years)
- Earned $120,000/year in US
- Owned property in India (rented out)
- Had NRE FD of ₹50 lakhs
- Had 401k retirement account in US
- Owned stocks in US brokerage
- Returned to Chennai: August 1, 2024
FY 2024-25 (Aug 2024 - Mar 2025):
Days in India: August to March = 243 days Status: Resident (more than 182 days)
NRI history: NRI for past 14 consecutive years Status refinement: RNOR (was NRI for way more than 9 out of 10 years)
What's taxed:
- Rental income from Chennai property: ₹6 lakh/year
- Interest on renewed deposits in resident bank accounts: taxable
- US salary from Jan-July 2024 (earned abroad as NRI): Not taxed
- Interest on NRE FD: Tax-free
- 401k withdrawals: Not taxed in India
- Dividends from US stocks (received in US account): Not taxed
- Capital gains from selling US stocks: Not taxed
Tax saving: Approximately ₹8-10 lakh compared to if he were an ordinary resident.
FY 2025-26:
- Status: Still RNOR (NRI in 9 out of 10 preceding FYs: FY 2015-16 to 2024-25; resident only in 2024-25).
- Actually: Was NRI for 10 out of 10 preceding years (FY 2014-15 through 2023-24)
- Same tax treatment continues
FY 2026-27:
- Status: Check again
- Was NRI for 9 out of 10 preceding FYs (FY 2016-17 to 2025-26; resident in 2024-25 and 2025-26). Still RNOR.
- Status: Still RNOR
FY 2027-28:
- Was NRI for 8 out of 10 preceding FYs.
- Status: ROR
- Global income now taxable in India
Result: Rahul enjoyed RNOR status for 3 full financial years. He strategically sold his US stocks during FY 2026-27, avoiding capital gains tax in India on those sales.
👉 Tip: Use Belong's tools to compare investment options during your RNOR period. GIFT City fixed deposits remain tax-free even after you become an ordinary resident.
Common Mistakes That Cost Thousands
We have seen these errors destroy people's tax planning:
Mistake 1: Assuming RNOR Status Is Automatic
What people think: "I worked abroad for 12 years, so I'm automatically RNOR when I return."
Reality: You must meet the specific conditions EVERY year. It's not a one-time classification (Source: CaForNRI - Common RNOR Mistakes).
Fix: Recalculate your status each financial year. Use the Residential Status Calculator before filing your tax returns.
Mistake 2: Miscounting Days in India
What people do: Forget to count arrival/departure days. Use calendar years instead of financial years. Don't maintain travel logs.
Reality: The Income Tax Department can check your passport. A single miscalculation changes your status from RNOR to ROR (Source: MostlyNRI - Tax Residency Guide).
Fix: Maintain a spreadsheet. Record every entry and exit date. Count BOTH arrival and departure days as "days in India."
Mistake 3: Not Informing Banks About Status Change
What people do: Continue using NRE accounts after becoming a resident. Don't convert accounts.
Reality: Banks discover this during audits. They back-tax the interest. You face penalties and compliance issues (Source: Belong Blog - RNOR to Resident).
Fix: Within 3-6 months of becoming a resident, inform your bank. Convert NRE accounts to RFC accounts (if you want to keep foreign currency) or resident accounts.
Mistake 4: Thinking All Foreign Income Is Tax-Free Forever
What people think: "I'm RNOR, so my foreign income is never taxed."
Reality: RNOR status is temporary. After 2-3 years, you become ROR. ALL global income becomes taxable (Source: GoINRI - RNOR Common Mistakes).
Fix: Plan ahead. Sell foreign assets during RNOR years if you're going to sell anyway. Withdraw from 401k strategically. Time your property sales.
Mistake 5: Assuming Foreign-Controlled Business Income Is Tax-Free
What people think: "My consulting business serves US clients, so income is foreign-sourced."
Reality: If you control the business from India (work from Mumbai, make decisions here), it's taxable in India even as RNOR (Source: PrimeWealth - RNOR Misconceptions).
Fix: Understand the "control and management" test. If business operations happen in India, that income is taxable.
Mistake 6: Not Filing ITR at All
What people think: "I'm RNOR, my foreign income isn't taxed, so why file?"
Reality: If your total income (including tax-free foreign income) exceeds the basic exemption limit, you MUST file ITR. Non-filing attracts penalties
Fix: File ITR-2 every year. Declare all income (even if tax-free). Maintain proof of foreign income sources.
Mistake 7: Not Using DTAA Benefits
What people do: Pay tax in both countries on the same income.
Reality: India has Double Taxation Avoidance Agreements (DTAA) with many countries. You can claim credit.
Also Read - Difference Between NRI and Resident Tax Filing in India
Fix: File Form 67 when filing your ITR. Claim foreign tax credits. Understand the India-UAE DTAA or India-US DTAA provisions.
👉 Tip: Join Belong's WhatsApp community where returning NRIs share real experiences and mistakes to avoid. Learn from others' expensive lessons.
How to Maximize Your RNOR Benefits
RNOR isn't just about avoiding tax. It's about smart financial planning.
Here's how to optimize:
1. Time Your Return Strategically
Return between July-September for maximum RNOR duration. You'll get nearly 3 full financial years (Source: Belong Blog - Mutual Funds When Returning).
2. Liquidate Foreign Assets During RNOR Years
Planning to sell US stocks? Do it during RNOR period. Capital gains won't be taxed in India.
Planning to withdraw 401k? Withdraw during RNOR years. (Check DTAA provisions for specifics.)
3. Convert NRE Deposits to RFC Accounts
When you become a resident, you can't keep NRE accounts. But you CAN convert them to RFC (Resident Foreign Currency) accounts.
Interest earned on RFC accounts is exempt from tax as long as the individual maintains RNOR status. Once the status changes to Resident and Ordinarily Resident (ROR), the interest becomes taxable.
But “Principal (foreign funds) is never taxed – only interest is considered income”
4. Maintain Detailed Documentation
Keep records of:
- Passport with entry/exit stamps
- Foreign bank statements
- Source of income proofs
- DTAA claim documents
- Conversion dates of accounts
The tax department may ask for these during assessment.
5. Invest in Tax-Efficient Products
Even after RNOR status ends, some investments remain tax-efficient:
GIFT City Fixed Deposits:
- Offered in USD
- Interest is tax-free for NRIs
- No TDS deductions
- Easy repatriation
- Protected from rupee depreciation
Compare rates: GIFT City FD Rates
Track currency: Rupee vs Dollar Tracker
We've helped dozens of NRIs transition from RNOR to resident status smoothly by moving their savings to GIFT City investments. The tax-free status continues regardless of residential status.
👉 Tip: Don't wait until RNOR status ends. Start planning your post-RNOR investment strategy in Year 2 of your RNOR period.
What Changes After RNOR Status Ends?
Eventually, you'll become an ordinary resident (ROR). Here's what changes:
Tax Treatment
As RNOR:
- Indian income: Taxed
- Foreign income: Tax-free (mostly)
As ROR:
- Indian income: Taxed
- Foreign income: Taxed (but can claim DTAA benefits)
Account Management
NRE/FCNR Accounts:
- Must be converted or closed within "reasonable time"
- Convert to RFC to keep foreign currency
- Convert to resident accounts for rupee deposits
RFC Accounts:
- Can continue as resident
- Interest becomes taxable (unless from foreign-sourced principal)
- Useful for repatriation needs
👉 Tip: Despite simplified language, residential status determination remains complex. Use professional help and tools like Belong's Compliance Compass to ensure you're meeting all requirements.
Compliance Burden
As ROR, you must:
- Declare foreign assets in Schedule FA of your tax return
- Report foreign bank accounts
- Pay tax on global income
- Comply with Black Money Act provisions (if applicable)
(Source: CaForNRI - Post-RNOR Compliance)
Investment Restrictions
As ROR:
- Cannot invest in certain NRI-specific schemes
- Different mutual fund taxation rules may apply
- Different capital gains tax treatment on some assets
👉 Tip: Before your RNOR status ends, review your complete financial picture with a CA who understands both NRI and resident taxation. The transition requires planning, not panic.
Also Read - Residential Status Under Section 6 Of Income Tax Act
Special Scenarios and Edge Cases
Scenario 1: What If I Become NRI Again?
Let's say you:
- Returned to India in 2024 (became RNOR)
- Got a job offer in Singapore in 2026
- Move back abroad
What happens to your RNOR status?
The RNOR clock "resets." When you're abroad, you're back to NRI status. The "9 out of 10 years" calculation starts fresh when you return to India again (Source: Belong Blog - RNOR to Resident).
Scenario 2: What About OCI Cardholders?
OCI (Overseas Citizen of India) is a citizenship status, not a tax status.
For tax purposes, OCIs follow the exact same residential rules as Indian citizens (Source: CaForNRI - RNOR Status).
If an OCI returns to India, they can qualify as RNOR using the same conditions.
👉 Tip: Understand the difference between NRI, PIO, and OCI before planning your return. Each has different rights and restrictions.
Scenario 3: What If I Spend Only 100 Days in India?
If you spend fewer than 182 days in India, you might still be an NRI (not even resident, let alone RNOR).
But watch out for the 60-day rule: If you spend 60+ days in India AND spent 365+ days in the preceding 4 years, you become a resident.
For NRIs earning ₹15+ lakh in India, the threshold is 120 days (not 60) (Source: India Briefing - Tax Residency Rules).
Scenario 4: What About Pension Income?
Foreign pension (401k, UK pension, etc.):
- As RNOR: Not taxed in India if received in foreign account
- As ROR: Taxed in India, but can claim DTAA relief
Indian pension (EPF, PPF, etc.):
- Taxed according to normal Indian tax rules regardless of status
Check specific DTAA provisions between India and your country.
Your RNOR Action Plan
If you're planning to return to India or recently returned, follow this checklist:
Before Returning:
Calculate expected days in India for the financial year
Check if you qualify as RNOR based on past 10 years
Plan return date strategically (July-September optimal)
Review foreign investments and assets
Decide which assets to liquidate during RNOR period
Update PAN card residential status
Gather documentation (passport, bank statements, tax returns)
In First Month After Returning:
Inform all Indian banks about status change
Plan NRE account conversion (to RFC or resident)
Set up resident bank accounts
Update KYC with AMCs and brokers
Consult CA to confirm RNOR eligibility
Set up record-keeping system for travel days
During RNOR Period:
Maintain separate records for Indian vs. foreign income
File ITR every year (ITR-2 or ITR-3)
Keep foreign income in foreign accounts (don't transfer unnecessarily)
Plan asset liquidation strategically
Monitor days in India each year
Recalculate status before each financial year
Plan for post-RNOR investment strategy
Before RNOR Ends:
Complete any pending foreign asset sales
Withdraw from retirement accounts if planned
Review and restructure investments for ROR status
Understand Schedule FA reporting requirements
Plan for increased tax liability
Consider GIFT City investments for continued tax efficiency
👉 Tip: Download the Belong app to track your RNOR status, compare investment options, and get personalized guidance on managing your finances during this transition.
Why Most CAs Get RNOR Wrong
Controversial opinion: Many CAs don't fully understand RNOR nuances.
We have seen CAs:
- Miscalculate the "9 out of 10 years" rule
- Advise clients to transfer all foreign funds to India (destroying tax benefits)
- File wrong ITR forms
- Not claim DTAA benefits properly
- Confuse OCI status with tax status
Why does this happen?
RNOR cases are relatively rare. Most CAs deal with resident or NRI cases-clear cut situations. RNOR is the gray zone. It requires understanding:
- Both Indian AND foreign tax laws
- DTAA provisions
- FEMA regulations
- Account conversion rules
- Foreign asset reporting
That's a lot of specialized knowledge.
Solution: Find a CA who specializes in NRI taxation. Ask them:
- "How many RNOR cases have you handled?"
- "Do you understand DTAA provisions for [my country]?"
- "Have you handled foreign asset reporting?"
If they hesitate on any answer, keep looking.
At Belong, we've built tools specifically to address these gaps. Our platform helps you determine status, compare investment options, and plan your financial transition-all with expert backing.
👉 Tip: Join our WhatsApp community where experienced CAs answer questions and share insights on RNOR taxation.
The GIFT City Advantage: Tax-Free Returns Beyond RNOR
Here's something most returning NRIs don't know:
GIFT City fixed deposits offer tax-free interest to EVERYONE-NRI, RNOR, or ordinary resident (Source: Belong Blog - GIFT City Benefits for NRIs).
This is unique. Most tax-free investments (NRE FDs, FCNR) lose their tax advantage when you become a resident.
But GIFT City is different. It's a Special Economic Zone with special tax rules (Source: Belong Blog - GIFT City India).
GIFT City FD Benefits:
- 5-5.5% returns in USD
- Zero tax on interest (0% TDS)
- Available to residents AND NRIs
- Protected from rupee depreciation
- Easy repatriation
- IFSCA regulated
Compare this to regular FDs:
- Resident FD: 7% interest, 30% tax = 4.9% post-tax
- GIFT City FD: 5% interest, 0% tax = 5% post-tax
- Plus: You're earning in dollars, protected from rupee decline
Use Belong's FD Comparison Tool to see exact numbers for your investment amount.
Real example:
Anita returned from Dubai in 2024. She had ₹1 crore to invest.
Option 1: Traditional FD
- 7% interest on resident FD
- Tax @ 30%: ₹2.1 lakh
- Post-tax return: ₹4.9 lakh/year
Option 2: GIFT City USD FD (via Belong)
- $120,000 FD @ 5.2%
- Tax: ₹0
- Return: $6,240/year (₹5.2 lakh at current rates)
Plus, if the rupee depreciates (which it has historically), her principal value in rupee terms increases.
She chose Option 2. Even after her RNOR status ended, the tax-free benefit continued.
👉 Tip: Don't wait for RNOR status to end. Start moving to tax-efficient investments now. GIFT City FDs work for both RNOR and ordinary residents.
Conclusion: Navigate RNOR with Confidence
RNOR status isn't complicated once you understand the rules.
The key takeaways:
What Is RNOR:
- Transitional status between NRI and ordinary resident
- Lasts typically 2-3 years after returning to India
- Taxes only Indian income, foreign income stays tax-free (mostly)
Who Qualifies:
- You were NRI in 9 out of past 10 years, OR
- You stayed in India ≤729 days in past 7 years
- Special rules for high earners (₹15+ lakh Indian income)
Major Benefits:
- Foreign income remains tax-free
- NRE/FCNR interest stays tax-free
- No foreign asset reporting required
- Can claim DTAA benefits
- Time to restructure finances
Common Mistakes:
- Miscounting days in India
- Not informing banks
- Assuming RNOR is permanent
- Not using DTAA provisions
- Poor documentation
Action Items:
- Calculate your exact status using the Residential Status Calculator
- Plan your return date strategically
- Document everything (travel dates, income sources, account conversions)
- Liquidate foreign assets during RNOR period if you plan to sell anyway
- Explore GIFT City investments for tax-free returns beyond RNOR
Remember: RNOR is a privilege, not a right. Use it wisely. Plan ahead. Don't assume it lasts forever.
Your Next Steps:
- Check your status: Use our Residential Status Calculator
- Understand compliance: Use our Compliance Compass
- Plan investments: Compare FD rates and explore GIFT City options
- Join community: Get real-time answers in our WhatsApp group
- Get expert help: Download Belong app for personalized guidance
We built Belong because we know how confusing NRI taxation can be. RNOR is just one piece of the puzzle. Whether you're planning to return, recently returned, or still figuring things out-we're here to help.
Let's secure your financial future together, one smart decision at a time.
Sources Referenced:
- Income Tax Act, 1961 - Section 6 (Residential Status)
- India Briefing - Understanding New Tax Residency Rules
- PwC India - Individual Residence Tax Rules
- NBA Office - RNOR Status Guide
- MostlyNRI - NRI Tax Residency and RNOR Status Explained
- GoINRI - Everything About RNOR
- CaForNRI - RNOR: The Middle Ground
- Ecovis Global - NRI Tax and Income Tax Bill 2025
- Axis Bank - NRI Status in India
- Tax2Save - RNOR Tax Guide 2025
- PrimeWealth - RNOR Misconceptions
- Indian Community - Everything About RNOR
- Tata AIA - RNOR Taxability
- IndiaFilings - Key Tax Changes for NRIs 2025
Disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws change frequently. Consult a qualified Chartered Accountant or tax advisor for personalized guidance based on your specific situation. Belong is a SEBI-registered investment advisor (Registration No. INA000015507) and holds necessary licenses from IFSCA for GIFT City operations.
