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How bank return dates are tested

6 of 6 cases match; 0 warnings

These reference cases run through the same functions as the calculator when this page is built. A mismatch fails the build. Passing examples are not a legal review of every possible situation.

Last verified against the linked primary sources: 2026-09-11.

What is not modelled

These cases cover account-status triggers and calendar dates, not RFC eligibility, tax rates, bank paperwork or individual treaty relief. The illustrated RNOR end is not an input to bank-date selection. Existing FCNR(B) deposits may continue to maturity at the contracted rate; continuation alone is not a FEMA contravention. No tax-return filing date is generated.

NRE and FCNR: maturity before the illustrated RNOR end

FEMA s.2(v) purpose-of-stay test; RBI Accounts in India by Non-residents FAQ, change of residential status.

Reference inputs
{
  "returnDate": "2027-07-15",
  "purpose": "INDEFINITE",
  "accounts": [
    "NRE",
    "FCNR"
  ],
  "fcnrMaturityDate": "2028-03-01",
  "illustrativeRnorEnd": "2029-03-31"
}

Expected

{
  "dates": [
    "bank-redesignation: 2027-07-15",
    "fcnr-maturity: 2028-03-01"
  ],
  "fcnrContinuesToMaturity": true
}

Actual

{
  "dates": [
    "bank-redesignation: 2027-07-15",
    "fcnr-maturity: 2028-03-01"
  ],
  "fcnrContinuesToMaturity": true
}

NRE and FCNR: maturity after the illustrated RNOR end

FEMA s.2(v) purpose-of-stay test; RBI Accounts in India by Non-residents FAQ, change of residential status.

Reference inputs
{
  "returnDate": "2027-07-15",
  "purpose": "INDEFINITE",
  "accounts": [
    "NRE",
    "FCNR"
  ],
  "fcnrMaturityDate": "2030-03-01",
  "illustrativeRnorEnd": "2029-03-31"
}

Expected

{
  "dates": [
    "bank-redesignation: 2027-07-15",
    "fcnr-maturity: 2030-03-01"
  ],
  "fcnrContinuesToMaturity": true
}

Actual

{
  "dates": [
    "bank-redesignation: 2027-07-15",
    "fcnr-maturity: 2030-03-01"
  ],
  "fcnrContinuesToMaturity": true
}

NRO only, return for employment

FEMA s.2(v) purpose-of-stay test; RBI Accounts in India by Non-residents FAQ, change of residential status.

Reference inputs
{
  "returnDate": "2027-07-15",
  "purpose": "EMPLOYMENT",
  "accounts": [
    "NRO"
  ],
  "illustrativeRnorEnd": null
}

Expected

{
  "dates": [
    "bank-redesignation: 2027-07-15"
  ],
  "fcnrContinuesToMaturity": null
}

Actual

{
  "dates": [
    "bank-redesignation: 2027-07-15"
  ],
  "fcnrContinuesToMaturity": null
}

Qualifying return on 31 March

FEMA s.2(v) purpose-of-stay test; RBI Accounts in India by Non-residents FAQ, change of residential status.

Reference inputs
{
  "returnDate": "2027-03-31",
  "purpose": "INDEFINITE",
  "accounts": [
    "NRE"
  ],
  "illustrativeRnorEnd": null
}

Expected

{
  "dates": [
    "bank-redesignation: 2027-03-31"
  ],
  "fcnrContinuesToMaturity": null
}

Actual

{
  "dates": [
    "bank-redesignation: 2027-03-31"
  ],
  "fcnrContinuesToMaturity": null
}

Qualifying return on 1 April

FEMA s.2(v) purpose-of-stay test; RBI Accounts in India by Non-residents FAQ, change of residential status.

Reference inputs
{
  "returnDate": "2027-04-01",
  "purpose": "INDEFINITE",
  "accounts": [
    "NRE"
  ],
  "illustrativeRnorEnd": null
}

Expected

{
  "dates": [
    "bank-redesignation: 2027-04-01"
  ],
  "fcnrContinuesToMaturity": null
}

Actual

{
  "dates": [
    "bank-redesignation: 2027-04-01"
  ],
  "fcnrContinuesToMaturity": null
}

Definite short visit: no redesignation date

FEMA s.2(v) purpose-of-stay test; RBI Accounts in India by Non-residents FAQ, change of residential status.

Reference inputs
{
  "returnDate": "2027-07-15",
  "purpose": "SHORT_VISIT",
  "accounts": [
    "NRE"
  ],
  "illustrativeRnorEnd": null
}

Expected

{
  "dates": [
    "arrival: 2027-07-15"
  ],
  "fcnrContinuesToMaturity": null
}

Actual

{
  "dates": [
    "arrival: 2027-07-15"
  ],
  "fcnrContinuesToMaturity": null
}

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