RNOR Period After Return: How Long It Lasts
RNOR period length: Section 6 day-count, typical two-FY window, foreign-income scope, and when status flips to ROR.
The 60-second version
RNOR period length depends on Section 6(6) — many returnees get up to two financial years of RNOR if the 729-of-7-preceding-years test passes; foreign-source income may stay outside India tax during RNOR but not after ROR.
RNOR is a clock — count landing date, prior India days, and the FY boundary before you promise tax outcomes
RNOR (resident but not ordinarily resident) sits between NRI and full ROR — Section 6(6) says you are RNOR if you were NRI in 9 of 10 preceding years OR were in India 729 days or fewer in the 7 preceding years.
Many US/UK/UAE returnees land mid-year — your first FY may be partial RNOR; second FY often stays RNOR if the 729-day test still passes on 31 March.
Timing guide: RNOR status after return for landing-month strategy.
RNOR period matrix
| FY | Typical status | Foreign salary | Foreign dividends |
|---|---|---|---|
| Landing FY | RNOR (if test met) | Often exempt | Often exempt |
| FY+1 | RNOR (if 729-day test) | Often exempt | Often exempt |
| FY+2 | ROR (common) | Taxable in India | Taxable in India |
| After ROR | Global income | Schedule FA | Form 67 if FTC |
RNOR period check
List India days
7 preceding years + landing FY.
Run 729-day test
Section 6(6)(a).
Model FY flip
When ROR likely.
Foreign income map
Exempt vs taxable lanes.
Advance tax
Instalments before ROR FY.
Flow
RNOR period kit
- Landing date.
- Prior 7y day log.
- Foreign W-2/SA302.
- Brokerage 1099.
- CA memo on FY flip.
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Do not confuse visa with tax
OCI entry does not create RNOR — only Section 6 day-count and prior NRI history do.
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Maximum RNOR years?
Often two FYs for long-term NRIs — some profiles get one FY only if 729-day test fails early.
vs NRI?
NRI = non-resident; RNOR = resident with limited global tax scope under Section 6(6).
US 401(k)?
Distributions during RNOR may still have US withholding — India tax depends on status FY of receipt.
Can I extend RNOR?
You cannot elect RNOR — only day-count and prior NRI history determine length.
Deemed resident?
Section 6(1A) may apply if India income exceeds Rs 15 lakh — overrides RNOR planning.
Form 67?
Mandatory for DTAA credit once foreign tax overlaps India liability — file by ITR due date.
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.