Protect your foreign income when you return to India. AVS & Associates helps returning NRIs plan and make the most of RNOR status.
Resident but Not Ordinarily Resident (RNOR) is a transitional tax status under Section 6 of the Income Tax Act that benefits NRIs returning to India. During the RNOR period, your foreign income generally remains outside the Indian tax net — unlike a full resident, who is taxed on global income. Used well, RNOR status in India can shelter overseas income, foreign account interest and investment returns for two to three years after your return.
AVS & Associates helps returning NRIs understand, qualify for and make the most of this window through careful planning of return timing and income.
You qualify as RNOR if you meet the residence condition but also satisfy one of the not-ordinarily-resident tests.
The date you become a resident, and how your foreign income is timed and structured around it, can make a meaningful difference to your overall tax. We map out your residential status across the transition years, advise on when to repatriate funds, when to redeem foreign investments, and how to coordinate this with foreign asset reporting once you become ordinarily resident.
Returning to India should be a fresh start, not a tax shock. We make sure the transition is planned, not accidental.
The RNOR window is most valuable when it is coordinated with the rest of your financial transition. Decisions on when to redeem foreign investments, close or convert overseas accounts, transfer retirement balances, and bring funds into India all interact with your residential status and can trigger or avoid tax depending on their timing.
We build a transition plan across the relevant years — mapping your status, sequencing major foreign-asset actions to fall within the RNOR period where beneficial, and preparing you for the foreign-asset reporting obligations that begin once you become ordinarily resident. The result is a return to India that is financially smooth rather than a series of avoidable tax events.
Returning to India should be planned, not reactive. We map your residential status across the transition years and sequence major foreign-asset decisions to fall within the beneficial RNOR window where it helps, then prepare you for the reporting obligations that follow. The earlier we start, the more of the window we can put to work for you.
RNOR planning works best together with NRI income tax filing in India, foreign asset reporting in India, foreign income tax in India and capital gains tax on property for NRI.
Our Strength Lies in Providing Real-World Practical Solutions
We map your residential status across the transition years early, so foreign-asset decisions are timed within the RNOR window rather than after it.
Transparent planning fees, with tax sheltered during the RNOR period often worth many times the cost of the engagement.
Status mapping, return-timing, foreign-asset sequencing and the move into ordinary residence — your full transition planned in one place.
AVS & Associates is a peer-reviewed CA firm founded by CA Vishnu Agrawal, with 25+ years of experience and five partners. We uphold the highest ethical and professional standards on every engagement, with complete client confidentiality.
RNOR (Resident but Not Ordinarily Resident) is a transitional status under Section 6 in which foreign income generally remains non-taxable in India, benefiting returning NRIs for a limited period.
RNOR status typically applies for two to three years after returning, depending on your past residence history under the Section 6 conditions.
Generally no. Foreign income is usually not taxable in India during the RNOR period, except income from a business controlled or profession set up in India.
You qualify if you meet the residence test but were a non-resident in 9 of the 10 preceding years, or were in India for 729 days or less in the preceding 7 years.
Yes. The timing of your return affects your residential status and how long you enjoy RNOR benefits. We plan this to maximise your tax-efficient window.