2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Becoming a non-resident Indian is a day-count game with three statuses (resident, RNOR, NRI) and one modern trap — deemed residency for high earners in zero-tax countries. What happens to your Indian salary, shares, mutual funds and property when you move to Dubai or Singapore; NRE/NRO accounts and repatriation; the treaty differences between the two destinations; and the RNOR window that makes a return home tax-efficient.
India tax residency for individuals under the Income-tax Act 2025 and the 1961 Act: resident, RNOR and non-resident tests, the 120-day rule, deemed residence, how each status is taxed, and treaty relief with a TRC and Form 10F (Form 41). Trigger on: "India tax resident", "RNOR India", "resident not ordinarily resident", "India 182 days rule", "India NRI tax", "NRI returning India taxes", "India 120-day rule", "deemed resident India", "Form 10F", "move to India taxes".