Duration of RNOR and queries regd. returns

SushantSingh (Others) (110 Points)

14 June 2018  
File taxes as resident or rnor ?


Would some honorable member explain to me my tax status as per the the information given below. I was working outside the country since the last 15 years. I spent in excess of 185 days outside the country in every financial year since 2004, thus qualifying me as a non resident for every year all the way upto March 2016.

A break up of the days that I spent in India for the last 11 years, whilst travelling up and down for work abroad.

FY 2005 to 2006 = 150 days (in India)
FY 2006 to 2007 = 145 days (in India)
FY 2007 to 2008 = 167 days (in India)
FY 2008 to 2009 = 162 days (in India)
FY 2009 to 2010 = 172 days (in India)
FY 2010 to 2011 = 151 days (in India)
FY 2011 to 2012 = 169 days (in India)
FY 2012 to 2013 = 161 days (in India)
FY 2013 to 2014 = 174 days (in India)
FY 2014 to 2015 = 161 days (in India)
FY 2015 to 2016 = 171 days (in India)

Lost job in May 2016.

FY 2016 to 2017 = 365 days (in India)
FY 2017 to 2018 = 240 days.

Returned to work abroad in December 2017.


After 15 years of service I lost my job, on my return 18th March 2016. Official job loss via letter was on 11th May 2016.

With whatever little understanding I have about laws governing taxation from this useful forum, I understand that I am a RNOR for the financial year 2016-2017, since I am an NRI for 10 out of 10 years preceeding my return to India + I am a RNOR for the financial year 2017-2018, since I am an NRI for 9 out of 10 years preceeding my return to India.

However, could somebody please confirm my assumptions on what my status would be for the FY (2017-2018).

1. Will I be classified as resident and be liable to pay taxes starting for FY 2017-2018 or will I come under the ambit of tax only from FY 2018-2019.

2. For how many years can I draw the benefit of being RNOR ? after my return to India.

Several tax websites like cleartax and hrblock are ambiguous about how long the RNOR status is available for the returning NRI, some say max upto 3 years, some say 2 years, depending on date of return. Any senior member who has been in a similar situation here who can shed more light I will be very grateful.