Foreign Cap Gains RNOR Timing: When to Sell
Time US/UK brokerage sales in RNOR window — exempt vs ROR taxable, cost basis, Schedule FSI, and Form 67.
The 60-second version
RNOR may exempt foreign capital gains from Indian tax for limited FYs — sell US RSU/ETF lots before ROR flip with documented cost basis and FSI rows.
The RNOR window is your foreign cap-gains calendar — miss it and India taxes worldwide gains
Foreign-source capital gains may escape Indian tax in RNOR FY if sourced abroad and status holds.
US IRS still taxes US-person gains — coordinate Form 1116 with Form 67.
RSU hub: RSU after move.
Sell timing
| Event | RNOR FY | ROR FY |
|---|---|---|
| US ETF sale | Often India-exempt | Schedule CG + FTC |
| UK GIA sale | RNOR analysis | India taxable |
| Crypto abroad | Section 115BBH if ROR | VDA schedule |
| Indian stock | Always India | Always India |
Timing checklist
RNOR end date
729 + landing model.
Lot selection
FIFO vs specific.
Execute sell
Before 31 Mar ROR FY.
FSI + CG
ITR heads.
Wire proceeds
FEMA LRS if needed.
Flow
Cap gains kit
- Cost basis CSV.
- RNOR FY dates.
- 1099-B.
- Form 67 draft.
- Broker statements.
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Not tax advice
RNOR exemption is fact-specific — CA sign-off before large sales.
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ISO vs NSO?
US exercise timing separate — India perquisite on exercise if resident.
Loss harvesting?
India loss set-off rules differ — do not assume US wash sale rules.
DTAA Art 13?
Applies when ROR — shares vs immovable property differ.
Schedule FA?
Brokerage account balance reportable when threshold met.
Belated sale in ROR?
Full India CG regime applies.
Crypto?
Section 115BBH flat rate when taxable — RNOR analysis required.
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.