RNOR Window Planner
Pick the India arrival date that maximises the number of RNOR (Resident but Not Ordinarily Resident) financial years. Browser-only, no data leaves this page.
1. Your past 10 financial years in India
Days physically present in India per FY. Indian FY runs 1 April – 31 March.
2. Target India arrival FY
The planner samples the 1st of every month inside this FY.
3. Indian citizen / PIO returning for employment?
If yes, the historical-year residency test applies the 182-day visitor threshold (Explanation 1 to §6(1)).
Disclaimer. Estimates based on Income Tax Act Section 6. Edge cases (split-year treatment, treaty tie-breakers) may apply. Consult a CA for actual filing.
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 §6(6)(a) — non-resident in 9 of the preceding 10 FYs — or §6(6)(b) — at most 729 days in India across the preceding 7 FYs — holds. Once both break, status flips to ROR and worldwide income becomes taxable in India.