{"id":9116,"date":"2025-05-24T14:00:06","date_gmt":"2025-05-24T14:00:06","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9116"},"modified":"2025-05-24T14:14:52","modified_gmt":"2025-05-24T14:14:52","slug":"resident-but-not-ordinarily-resident-tax-status-in-india","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/","title":{"rendered":"Resident but Not Ordinarily Resident tax status in India"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9117\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/RNOR-A-smart-tax-buffer-for-returning-NRIS.jpg\" alt=\"RNOR A smart tax buffer for returning NRIS\" width=\"1061\" height=\"838\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/RNOR-A-smart-tax-buffer-for-returning-NRIS.jpg 1061w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/RNOR-A-smart-tax-buffer-for-returning-NRIS-300x237.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/RNOR-A-smart-tax-buffer-for-returning-NRIS-1024x809.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/RNOR-A-smart-tax-buffer-for-returning-NRIS-768x607.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/RNOR-A-smart-tax-buffer-for-returning-NRIS-800x632.jpg 800w\" sizes=\"(max-width: 1061px) 100vw, 1061px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69daba0724a29\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69daba0724a29\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#Resident_but_Not_Ordinarily_Resident_RNOR_tax_status_in_India\" title=\"Resident but Not Ordinarily Resident (RNOR) tax status in India\">Resident but Not Ordinarily Resident (RNOR) tax status in India<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#Who_is_a_Resident_but_Not_Ordinarily_Resident_RNOR\" title=\"Who is a Resident but Not Ordinarily Resident (RNOR)?\">Who is a Resident but Not Ordinarily Resident (RNOR)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#In_summary_RNOR_%E2%80%93_Resident_but_Not_Ordinarily_Resident\" title=\"In summary \u00a0: RNOR \u2013 Resident but Not Ordinarily Resident\">In summary \u00a0: RNOR \u2013 Resident but Not Ordinarily Resident<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#RNOR_Income_Tax_Rules_Summary\" title=\"RNOR Income Tax Rules Summary\">RNOR Income Tax Rules Summary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#RNOR_Tax_Benefits\" title=\"RNOR Tax Benefits\">RNOR Tax Benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#Foreign_income_remains_exempt_from_Indian_taxation_details_are_mention_as_below\" title=\"Foreign income remains exempt from Indian taxation details are mention as below : \">Foreign income remains exempt from Indian taxation details are mention as below : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#How_to_Claim_RNOR_Resident_but_Not_Ordinarily_Resident_Status\" title=\"How to Claim RNOR (Resident but Not Ordinarily Resident) Status\">How to Claim RNOR (Resident but Not Ordinarily Resident) Status<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#Actionable_Checklist_for_RNORs\" title=\"Actionable Checklist for RNORs\">Actionable Checklist for RNORs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#How_Long_Can_You_Be_Resident_but_Not_Ordinarily_Resident_RNOR\" title=\"How Long Can You Be Resident but Not Ordinarily Resident (RNOR)?\">How Long Can You Be Resident but Not Ordinarily Resident (RNOR)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#Dont_Confuse_Income_tax_act_Tax_Residency_with_FEMA_act_Residency\" title=\"Don\u2019t Confuse Income tax act Tax Residency with FEMA act Residency \">Don\u2019t Confuse Income tax act Tax Residency with FEMA act Residency <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#RFC_Resident_Foreign_Currency_Eligibility\" title=\"RFC (Resident Foreign Currency) Eligibility:\">RFC (Resident Foreign Currency) Eligibility:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/resident-but-not-ordinarily-resident-tax-status-in-india\/#Taxability_Comparison_NRI_vs_RNOR_vs_Resident\" title=\"Taxability Comparison: NRI vs RNOR vs Resident\">Taxability Comparison: NRI vs RNOR vs Resident<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Resident_but_Not_Ordinarily_Resident_RNOR_tax_status_in_India\"><\/span><span style=\"color: #000080;\"><strong>Resident but Not Ordinarily Resident (RNOR) tax status in India<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Who_is_a_Resident_but_Not_Ordinarily_Resident_RNOR\"><\/span><span style=\"color: #000080;\"><strong>Who is a Resident but Not Ordinarily Resident (RNOR)?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>RNOR Status: The Hidden Tax Advantage for Returning NRIs. RNOR is a special tax classification under Indian income tax law. It applies to returning NRIs and provides a bridge between full non-resident and resident status\u2014offering limited-time tax exemptions on foreign income. RNOR (Resident but Not Ordinarily Resident) status \u2014 a transitional tax status under Indian Income Tax Law designed for returning NRIs (Non-Resident Indians).<\/p>\n<p>Qualifies for RNOR : To qualify as RNOR (Resident but Not Ordinarily Resident), you must satisfy both steps:<\/p>\n<ul>\n<li>Step 1: You must be a Resident : Reside in India \u2265182 days in the current financial year OR Reside 60 days in the year of return AND 365 days over the past 4 years<\/li>\n<li>Step 2: Meet ONE of the following: Non-resident in 9 of the last 10 years OR Reside in India for \u2264729 days in the last 7 years<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Additional Specific RNOR Conditions:<\/strong> <\/span>Indian citizens\/PIOs with income &gt;\u20b915 lakh in India and stay of 120\u2013182 days in a financial year. Deemed residents whose global income is not taxed in any other country.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"In_summary_RNOR_%E2%80%93_Resident_but_Not_Ordinarily_Resident\"><\/span><span style=\"color: #000080;\"><strong>In summary \u00a0: RNOR \u2013 Resident but Not Ordinarily Resident<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6012\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Residential-status-of-Individuals-Section-6.jpg\" alt=\"Residential-status-of-Individuals-Section-6\" width=\"790\" height=\"866\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Residential-status-of-Individuals-Section-6.jpg 790w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Residential-status-of-Individuals-Section-6-274x300.jpg 274w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Residential-status-of-Individuals-Section-6-768x842.jpg 768w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/p>\n<p>Person can become an <strong>RNOR<\/strong> if person :<\/p>\n<ol>\n<li>Were a non-resident in 9 out of 10 preceding years, or<\/li>\n<li>Stayed in India for \u2264729 days during the last 7 financial years, or<\/li>\n<li>Are a citizen\/PIO with Indian income &gt; \u20b915 lakh and stay in India between 120\u2013181 days, and are not liable to tax in another country.<\/li>\n<li>Duration: RNOR status is available for up to 3 years after returning to India.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"RNOR_Income_Tax_Rules_Summary\"><\/span><span style=\"color: #000080;\"><strong>RNOR Income Tax Rules Summary<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 414px;\" width=\"793\">\n<thead>\n<tr>\n<td><strong>Type of Income<\/strong><\/td>\n<td><strong>Taxability in India<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Income earned in or received in India<\/td>\n<td>Taxable<\/td>\n<\/tr>\n<tr>\n<td>Income accruing in India, regardless of where received<\/td>\n<td>Taxable<\/td>\n<\/tr>\n<tr>\n<td>Foreign business income controlled from India<\/td>\n<td>Taxable<\/td>\n<\/tr>\n<tr>\n<td>Other income earned and received abroad<\/td>\n<td>Not Taxable<\/td>\n<\/tr>\n<tr>\n<td>Remittance to India of foreign income from earlier years<\/td>\n<td>Not Taxable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"RNOR_Tax_Benefits\"><\/span><span style=\"color: #000080;\"><strong>RNOR Tax Benefits<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>No Tax on Foreign Income : Income from the following is not taxable in India during RNOR status:<\/strong><\/span><\/p>\n<ul>\n<li>Salary earned abroad<\/li>\n<li>Foreign rental income<\/li>\n<li>Foreign interest\/dividends<\/li>\n<li>Capital gains on overseas assets<\/li>\n<li><strong>Exception<\/strong>: If the income is from a <strong>business controlled in India<\/strong>, it <strong>may be taxable<\/strong>.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>\u00a0NRE\/NRO Account Interest Exemption <\/strong><\/span><\/p>\n<ul>\n<li>Interest on NRE\/NRO accounts is tax-free for up to 2 years after return. After 2 years, interest becomes taxable unless moved to RFC account<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Capital Gains Flexibility<\/strong><\/span><\/p>\n<ul>\n<li>No tax on capital gains from overseas investments. Offers flexibility in managing foreign assets without Indian tax burden<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Foreign_income_remains_exempt_from_Indian_taxation_details_are_mention_as_below\"><\/span><span style=\"color: #000080;\"><strong>Foreign income remains exempt from Indian taxation details are mention as below : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Rental income from property located abroad<\/li>\n<li>Dividends and interest earned on foreign securities and deposits<\/li>\n<li>Withdrawals from offshore retirement accounts (e.g., 401(k), IRA)<\/li>\n<li>Capital gains from sale of foreign assets<\/li>\n<li>Interest from NRE\/FCNR deposits (if converted to RFC account)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"How_to_Claim_RNOR_Resident_but_Not_Ordinarily_Resident_Status\"><\/span><span style=\"color: #000080;\"><strong>How to Claim RNOR (Resident but Not Ordinarily Resident)<\/strong><strong> Status<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Declare residential status correctly under Section 6 of the Income-tax Act when filing your ITR. Keep documentation: passport stamps, visa, and travel history.<\/li>\n<li>On RNOR (Resident but Not Ordinarily Resident ) status change than Notify banks. Thereafter RNOR has to Convert NRE\/FCNR to RFC accounts. And RNOR has to Submit Form 67 (if claiming tax credit under DTAA). \u00a0RNOR has to Maintain records of days spent in India.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Actionable_Checklist_for_RNORs\"><\/span><span style=\"color: #000080;\"><strong>Actionable Checklist for RNORs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Declare RNOR status correctly under Section 6 of Income Tax Act in ITR<\/li>\n<li>Maintain travel records, passport stamps, and visa history<\/li>\n<li>Notify banks to convert NRE\/FCNR to RFC accounts<\/li>\n<li>File Form 67 to claim foreign tax credit under DTAA, if applicable<\/li>\n<li>Keep documentation to prove foreign income origin and receipt location<\/li>\n<li>Benefits of RNOR \u00a0(Resident but Not Ordinarily Resident) Status\n<ol>\n<li>Foreign income not taxed in India.<\/li>\n<li>Interest on RFC accounts is tax-free.<\/li>\n<li>Can use foreign tax credits via Form 67.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"How_Long_Can_You_Be_Resident_but_Not_Ordinarily_Resident_RNOR\"><\/span><span style=\"color: #000080;\"><strong>How Long Can You Be Resident but Not Ordinarily Resident<\/strong> <strong>(RNOR)?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>RNOR status typically lasts 2 to 3 years.<\/li>\n<li>Returning late in the financial year may help extend Resident but Not Ordinarily Resident (RNOR) eligibility.<\/li>\n<\/ul>\n<ul>\n<li>In summary we can say that RNOR status can be retain up to 3 financial years after returning to India (subject to meeting conditions annually) and Returning later in the financial year can help you qualify for a longer RNOR period. <span style=\"color: #000080;\"><strong>Additional RNOR Considerations<\/strong><\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Life Insurance Plans for RNORs<\/li>\n<li>RNORs can buy NRI life insurance policies in India<\/li>\n<li>Premiums can be paid from India or abroad<\/li>\n<li>Enjoy life cover + tax benefits under Section 80C &amp; 10(10D) (subject to conditions)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dont_Confuse_Income_tax_act_Tax_Residency_with_FEMA_act_Residency\"><\/span><span style=\"color: #000080;\"><strong>Don\u2019t Confuse Income tax act Tax Residency with FEMA act Residency <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tax Residency = Based on days in India<\/li>\n<li>FEMA Residency = Based on intention (settling vs. visiting)<\/li>\n<li>You may be RNOR (tax resident) but FEMA non-resident, and must report NRE\/FCNR accounts and foreign assets. You can be tax resident but FEMA non-resident \u2014 then report NRE\/FCNR accounts and foreign assets.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>RFC Account : RFC (Resident Foreign Currency) account is for returning NRIs <\/strong><\/span><\/p>\n<ul>\n<li>Can hold foreign currency (USD, GBP, EUR etc.)<\/li>\n<li>Interest earned is tax-free during RNOR status<\/li>\n<li>Helps manage foreign assets without currency conversion losses<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"RFC_Resident_Foreign_Currency_Eligibility\"><\/span><span style=\"color: #000080;\"><strong>RFC (Resident Foreign Currency) Eligibility<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Returned to India after at least 1 year abroad<\/li>\n<li>Permanent relocation to India<\/li>\n<li>Return after April 18, 1992<\/li>\n<\/ul>\n<p>After RNOR Status Expires then : Once you become a Resident and Ordinarily Resident (ROR) then Your global income becomes taxable in India and DTAA (Double Taxation Avoidance Agreement) may help reduce double taxation. So Track Your Residency,<\/p>\n<ul>\n<li>Keep records of passport stamps<\/li>\n<li>Calculate stay carefully to avoid unintended resident status<\/li>\n<\/ul>\n<p>Automatic RNOR Classification: RNOR don\u2019t need to apply. RNOR status is determined based on Travel history, Number of days stayed in India, Income thresholds<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Taxability_Comparison_NRI_vs_RNOR_vs_Resident\"><\/span><span style=\"color: #000080;\"><strong>Taxability Comparison: NRI vs RNOR vs Resident<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 291px;\" width=\"814\" data-start=\"1836\" data-end=\"2473\">\n<thead data-start=\"1836\" data-end=\"1939\">\n<tr data-start=\"1836\" data-end=\"1939\">\n<td><strong data-start=\"1838\" data-end=\"1856\">Type of Income<\/strong><\/td>\n<td><strong data-start=\"1904\" data-end=\"1911\">NRI<\/strong><\/td>\n<td><strong data-start=\"1914\" data-end=\"1922\">RNOR<\/strong><\/td>\n<td><strong data-start=\"1925\" data-end=\"1937\">Resident<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-start=\"2042\" data-end=\"2143\">\n<td data-start=\"2042\" data-end=\"2108\" data-col-size=\"md\">Income earned or received in India<\/td>\n<td data-col-size=\"sm\" data-start=\"2108\" data-end=\"2118\">Taxable<\/td>\n<td data-col-size=\"sm\" data-start=\"2118\" data-end=\"2128\">Taxable<\/td>\n<td data-col-size=\"sm\" data-start=\"2128\" data-end=\"2143\">Taxable<\/td>\n<\/tr>\n<tr data-start=\"2144\" data-end=\"2253\">\n<td data-start=\"2144\" data-end=\"2210\" data-col-size=\"md\">Foreign income (earned &amp; received outside India)<\/td>\n<td data-col-size=\"sm\" data-start=\"2210\" data-end=\"2224\">Not taxable<\/td>\n<td data-col-size=\"sm\" data-start=\"2224\" data-end=\"2238\">Not taxable<\/td>\n<td data-col-size=\"sm\" data-start=\"2238\" data-end=\"2253\"><strong data-start=\"2240\" data-end=\"2251\">Taxable<\/strong><\/td>\n<\/tr>\n<tr data-start=\"2254\" data-end=\"2363\">\n<td data-start=\"2254\" data-end=\"2320\" data-col-size=\"md\">Foreign business income controlled from India<\/td>\n<td data-col-size=\"sm\" data-start=\"2320\" data-end=\"2334\">Not taxable<\/td>\n<td data-col-size=\"sm\" data-start=\"2334\" data-end=\"2348\"><strong data-start=\"2336\" data-end=\"2347\">Taxable<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"2348\" data-end=\"2363\">Taxable<\/td>\n<\/tr>\n<tr data-start=\"2364\" data-end=\"2473\">\n<td data-start=\"2364\" data-end=\"2430\" data-col-size=\"md\">Salary received in India for foreign services (e.g., Govt job)<\/td>\n<td data-col-size=\"sm\" data-start=\"2430\" data-end=\"2444\"><strong data-start=\"2432\" data-end=\"2443\">Taxable<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"2444\" data-end=\"2458\"><strong data-start=\"2446\" data-end=\"2457\">Taxable<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"2458\" data-end=\"2473\"><strong data-start=\"2460\" data-end=\"2471\">Taxable<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>We as tax expert\u00a0consultants know that your RNOR rules are time-sensitive and complex; we as tax advisors can help with:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>RFC\/NRE\/NRO account restructuring<\/li>\n<li>Capital gains planning<\/li>\n<li>DTAA claims via Form 67<\/li>\n<li>ITR filing with correct residential status<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Resident but Not Ordinarily Resident (RNOR) tax status in India Who is a Resident but Not Ordinarily Resident (RNOR)? RNOR Status: The Hidden Tax Advantage for Returning NRIs. RNOR is a special tax classification under Indian income tax law. It applies to returning NRIs and provides a bridge between full non-resident and resident status\u2014offering limited-time &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[173],"tags":[343],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9116"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9116"}],"version-history":[{"count":2,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9116\/revisions"}],"predecessor-version":[{"id":9119,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9116\/revisions\/9119"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}