For Returning NRIs

The 3-Year
Tax Holiday.

Moving back to India doesn't mean paying tax on everything immediately. If structured correctly, your foreign income remains Tax-Free for up to 3 years.

Check My Eligibility
Compliance Engine v2.4

Residency Check

Determine your eligibility for RNOR Status under Section 6(6).

Test 1 of 2: Past Residency

Have you been a Non-Resident (NRI) for at least 9 out of the last 10 years?

Test 2 of 2: Physical Presence

Have you stayed in India for 729 days or less in the last 7 years?

Eligible for RNOR Status

Based on your , you meet the criteria for Section 6(6). Your foreign income remains tax-exempt.

Claim Tax Holiday

Caution Needed ⚠️

You likely do not meet the RNOR criteria. This means you could become an "Ordinary Resident" immediately upon return, making your global income taxable.

Book Pre-Departure Planning

The "Landing" Trap

Once your flight lands in India with the intention to stay, your residency status clock starts ticking. Asset Re-designation (Changing Bank Accounts from NRE to Resident, etc.) must be planned *before* this date to avoid scrutiny under the Black Money Act.

The Transition Architecture

Returning to India

  • ✓ RNOR Planning: Maximizing the 3-year tax-free window.
  • ✓ Asset Redesignation: Converting NRE/NRO/FCNR accounts to Resident Foreign Currency (RFC) accounts.
  • ✓ Foreign Asset Reporting: Mandatory Schedule FA filing to avoid Black Money Act notices.

Leaving India

  • ✓ 15CA/CB Filing: Obtaining the "Gate Pass" to move funds abroad.
  • ✓ Account Conversion: Converting Savings accounts to NRO to stay compliant.
  • ✓ Capital Gains Optimization: Selling assets *before* becoming a tax resident of a high-tax country (like USA/UK).

Don't trigger a tax event by accident.

A 30-minute Pre-Departure Review can save you from years of compliance headaches.

Schedule Transition Review