29 October 2024
If a citizen of India has been non-resident for the past 12 years, for how many years can he retain the RNOR (Not Ordinarily Resident) status - 1 year or 2 years for income tax purposes. Stay in India over the past 7 years is around 900 days
29 October 2024
A person is an RNOR if he meets either of these conditions:
He/she has been non-resident in India, that is, an NRI, in nine out of the ten previous years preceding that year, or He/she has, during the seven previous years preceding that year, been in India for a period of 729 days or less OR You are a citizen of India or person of Indian origin who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for 120 days or more but less than 182 days during the previous year OR you are a citizen of India having total income, other than the income from foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by reason of your domicile or residence or any other criteria of similar nature. In general he can retain RNOR status for two years. For accurate calculations, number of days in each year needs to be checked.