RNOR Window Planner
Compare twelve landing months against your ten-year history and stated future-stay assumptions. The planner applies Section 6 of the Income-tax Act, 2025 for tax year 2026-27 onward and the 1961 Act for earlier years. It models NR, RNOR and ROR years, not the tax on your income. Inputs stay on your device.
1. Your past 10 years in India
Days physically present in India in each April-to-March year.
2. Target India arrival year
The planner samples the 1st of every month inside this year.
3. Indian citizen / PIO returning for employment?
If yes, the years you spent abroad are tested as visits, so Explanation 1(b) to §6(1) raises the 60-day limb to 182 days — or to 120, once your Indian income passes ₹15 lakh.
4. Your Indian income in a typical year
Everything that is not foreign-source: Indian salary, Indian rent, Indian capital gains, dividends from Indian companies. Above ₹15 lakh, Explanation 1(b) to §6(1) makes you resident at 120 days in India instead of 182 — which can move your arrival window by months. Leave it at 0 if you earn nothing in India.
How this works
For each of 12 candidate arrival dates (1st of every month inside the target FY) the planner computes days in India for that FY (full presence from arrival through 31 March) and assumes full-year presence for the next 4 FYs. Each year is then classified as NR, RNOR, or ROR under §6(1) and §6(6). The arrival date with the highest RNOR count wins.
RNOR is granted when either limb of §6(6)(a) holds — non-resident in 9 of the preceding 10 FYs, or at most 729 days in India across the preceding 7 FYs. Once both break, status flips to ROR and worldwide income becomes taxable in India.
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Educational only. RebaseNest is not a SEBI-registered investment adviser and does not give tax, legal or investment advice. Rules change; confirm your position with a qualified chartered accountant before acting. Full disclaimer.
Related Reading
Money and Tax- RNOR Explained: Who Qualifies and How Long It Lasts
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- India-US DTAA Tie-Breaker Rules
When both India and the US claim you as resident in the move year, Article 4(2) of the India-US DTAA sets the order. Walk the hierarchy with worked examples.
- DTAA explained: How NRIs actually claim relief from double taxation
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