Get your tax residency right, before it costs you.
Whether you're returning to India, relocating abroad, or an NRI earning income here, your residency status decides what's taxed, where, and how much. We help you plan the move and file it correctly, from day one.
✓6+ Years in Practice · 250+ Relocation & NRI Cases Handled · Advised Clients Across 25+ Countries
Not sure whether you're NRI, RNOR, or Resident this year?
Residency status isn't decided once, it's reassessed every single financial year, based on where you actually spent your time. Getting it wrong in either direction has real consequences.
Claiming NRI status incorrectly
Miscounting days in India, or missing a special test that applies to higher-income Indian citizens, can mean a status you assumed was safe gets reassessed later, with interest and penalty attached.
Missing the RNOR planning window
Returning NRIs often qualify for a limited, valuable transitional period where foreign income stays largely outside Indian tax. Poor timing of the move can shrink or waste that window entirely.
Guidance for anyone moving into, or out of, India
Your Indian tax residency status, Non-Resident, Resident but Not Ordinarily Resident (RNOR), or Resident and Ordinarily Resident (ROR), determines whether India taxes only your Indian income, or your income worldwide. It's assessed fresh for every tax year, based on physical presence and a small number of special rules.
This service covers both directions: NRIs returning to India permanently and planning their RNOR window, and Indian residents relocating abroad who need to understand what happens to their India income, accounts, and disclosure obligations along the way.
At Cash Stream Advisors, we assess your residency position, plan the timing of your move where that's still possible, and handle the ongoing filing, whichever direction you're headed.
The RNOR window is usually available for about two years, and it's the single biggest planning opportunity most returning NRIs miss.
The residency and RNOR rules that decide your status have not changed under the Income Tax Act, 2025, they remain at Section 6, unchanged in substance and in number. A few related provisions have been renumbered, effective 1 April 2026:
- →Sections 90 and 90A (DTAA agreements and adoption) are now Section 159
- →Section 91 (relief where no DTAA exists) is now Section 160, a separate section from 159
- →Form 15CA and Form 15CB (used for repatriating funds abroad) are now Form 145 and Form 146
References to the old numbers in earlier correspondence should be read accordingly.
Who usually needs this service?
NRIs Returning to India
Planning a permanent move back and want to understand RNOR status, benefits, and timing.
Indians Relocating Abroad
Moving for a job or business, and need clarity on residency status and filing in both countries.
NRIs with India Income
Rental income, fixed deposits, or mutual funds in India that need annual tax compliance.
Expats Coming to India
Arriving on a job assignment and need to understand their Indian tax exposure upfront.
Which Category Are You?
Your status for the year decides what India can tax, it isn't a single test, but most situations fall into one of three categories.
Under 182 Days in India
Generally applies if you’re in India for fewer than 182 days in the tax year, and fewer than 60 days if you spent 365 days or more here across the prior four years. Only your Indian-source income is taxed.
A Transitional Status
Often applies to returning NRIs, if you were a non-resident in 9 of the last 10 years, or in India for 729 days or fewer over the past 7 years. Foreign income generally stays outside Indian tax during this window.
Worldwide Income Taxed
Applies once you’re a resident and don’t qualify for RNOR, typically after settling back in India for a few years. Your global income becomes taxable in India from this point.
Common situations we help with
These are the moments where getting residency and timing right, or wrong, has the biggest impact.
| Situation | Why It Matters |
|---|---|
| Returning to India, unsure of RNOR timeline | Wrong timing can shrink or waste the RNOR window entirely |
| Moving abroad mid-year | Residency and filing obligations can apply in both countries for the same year |
| Rental income, FDs, or mutual funds in India as an NRI | Annual compliance is still required even while living abroad |
| Selling all India assets before settling abroad permanently | Repatriation and capital gains need to be structured before the sale, not after |
| Expat arriving in India for a job assignment | Tax exposure depends on residency days and employer structure, best understood before arrival |
Our process, start to finish
Assess Residency Status
Based on your days in India and your status in prior years, we determine whether you’re Non-Resident, RNOR, or Resident.
Plan Timing
Where the move hasn’t happened yet, we help time it to optimize your RNOR window or manage exit taxation.
Advise on Disclosure
We clarify whether global income disclosure applies to you, or only India-sourced income.
Structure Accounts
NRE and NRO account structuring, and the repatriation rules that apply to each.
File Your Return
Annual ITR filing, with DTAA or Foreign Tax Credit claims handled where dual tax arises.
Ongoing Advisory
Residency is reassessed every year, we review your position annually as your circumstances change.
Most engagements start with a residency assessment, a short review that tells you exactly where you stand before anything else is decided.
Book a ConsultationDocuments Required
Returning to India
- Passport with travel stamps
- PAN
- NRE/NRO account details
- Details of India income (property, FD, mutual funds)
Relocating Abroad
- Passport with travel stamps
- Employment contract or visa
- Foreign income and tax details
- PAN
NRIs with Ongoing India Income
- PAN
- NRE/NRO bank account details
- Property, FD, or mutual fund statements
- Prior year Income Tax Returns
NRI Tax & Relocation Advisory vs. Related Services
Cross-border tax situations often overlap. This table can help you identify which service matches your immediate need.
| Service | Best For |
|---|---|
| NRI Tax & Relocation Advisory | Determining your residency status and planning a move into or out of India |
| DTAA Advisory | Claiming treaty benefits on income taxed in both India and another country |
| Non-Resident / Foreign Company TDS Refund | Recovering excess TDS deducted on Indian income where actual tax liability is lower |
What happens if this isn't handled correctly
- →A wrong residency claim leads to reassessment and penalty
- →Non-disclosure of foreign assets can trigger exposure under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a separate law with its own penalties
- →Poor timing means losing RNOR tax benefits that don’t come back
- →Double taxation, from poor planning between two countries
- →Funds blocked from repatriation due to account or documentation issues
Mistakes we see most often
Miscounting Days in India
Wrongly claiming NRI status based on an inaccurate day count, one of the most common and most costly errors.
Poor Move Timing
Not planning the exact date of relocation, and losing part or all of the RNOR benefit window as a result.
Mixing NRE and NRO Funds
Combining the two account types causes real repatriation problems later, they’re not interchangeable.
Skipping Foreign Asset Disclosure
Residents who don’t disclose foreign assets and income in the FA schedule of their ITR take on real, avoidable risk.
Ignoring Exit Compliance
Leaving India permanently without addressing exit tax and compliance obligations before departure.
Relocation timing, not just return filing
We specialize in NRI relocation timing and residency planning, not just annual return filing. Getting the timing of a move right is often worth more than any deduction, and it's a step most advisors skip entirely.
We handle NRE/NRO structuring, repatriation documentation, and RNOR planning together, as one coordinated engagement, and stay with you year after year as your circumstances change.
Long-term relationship, we advise year after year as your residency and circumstances change.
Book a ConsultationReviewed by Cash Stream Advisors, 6+ years advising NRIs and relocating clients, having handled 250+ relocation and residency cases.
Our NRI & Relocation Services
Residency Status Assessment
A clear determination of whether you’re Non-Resident, RNOR, or Resident for the year.
RNOR & Relocation Timing
Planning the exact timing of your move to protect the RNOR window or manage exit taxation.
NRE/NRO & Repatriation
Account structuring and repatriation documentation, including Form 145 and Form 146.
Annual ITR Filing
Yearly return filing with DTAA or Foreign Tax Credit claims where dual tax arises.
Foreign Asset Disclosure
Guidance on what needs to be disclosed once you’re a Resident, and what doesn’t.
Ongoing Yearly Advisory
Annual review as your residency status and circumstances evolve.
Real Outcomes
Maximizing the RNOR Window After 15 Years Abroad
A client returning from the UAE after 15 years planned the exact timing of their move to maximize their RNOR benefit for two additional years, keeping foreign income outside Indian tax during that period.
Read the complete case study →Structuring a Property Sale Before Taking Foreign Citizenship
A US-based client structured the sale of their India property and the repatriation of proceeds before taking foreign citizenship, avoiding complications that would have arisen after the change in status.
Read the complete case study →Frequently Asked Questions
It depends on your physical presence in India during the tax year and your status in prior years. Under 182 days generally means Non-Resident. Returning NRIs often qualify for RNOR, a transitional status, for a limited window. We assess this based on your actual travel dates, not an estimate.
Planning a Move, In Either Direction?
We determine your residency status, plan the timing, and handle the filing, whichever direction you're headed.
DTAA Advisory·Non-Resident / Foreign Company TDS Refund·Withholding Tax Advisory·International Taxation