Planning Your Return to India? Know What Changes Before You Move.
A structured return plan keeps your foreign income tax-free for up to three years, protects your overseas investments and keeps you FEMA-compliant from day one. We do this for hundreds of NRI families every year — calmly, in writing, before you board the flight.
Six questions that decide how much tax you pay for the next three years.
Answer each one in writing before your move date. Each links to a deeper plan.
Will I get RNOR status — and for how long?
Use the 2-3 year RNOR window to keep foreign income tax-free in India.
Read the plan→02What happens to my NRE / NRO / FCNR accounts?
Re-designate accounts within 30 days of return, or trigger FEMA penalties.
Read the plan→03When does my Indian tax residency actually start?
The 182-day test is precise — your landing date can shift a full tax year.
Read the plan→04Should I sell my foreign investments first?
Sequencing 401(k), RSUs, ISAs, KiwiSaver and Super before residency matters.
Read the plan→05What do I do with my Indian property?
Rental income, capital gains and repatriation rules change the day you land.
Read the plan→06What about pensions, EPF and social security?
Treaty totalisation, DTAA carve-outs and withdrawal timing rules of thumb.
Read the plan→The 2026 Return-to-India Checklist
A 12-month timeline of every tax, FEMA and banking move you need to make before and after your move — RNOR triggers, NRE/NRO re-designation, 401(k)/RSU sequencing, Schedule FA, property and pension carve-outs.
- ◆Pre-move 6-12 month action plan
- ◆Day-zero banking and FEMA tasks
- ◆RNOR day-count worksheet
- ◆Foreign asset disclosure (Schedule FA) prep
Returning from any of these countries? Start with your country hub.
The right plan depends on where you have lived, banked and invested.
United States
DTAA, RSUs, 401(k), Schedule FA
Open hub→H1B Returning
H1B to India return playbook
Open hub→Canada
RRSP, CRA & FEMA bridge
Open hub→United Kingdom
UK-India DTAA, pensions, ISAs
Open hub→Australia
Super, ATO returns, India move
Open hub→New Zealand
KiwiSaver, IRD, returning Kiwis
Open hub→Gulf (UAE & GCC)
Tax-free repatriation, NRE/NRO
Open hub→Singapore
CPF, IRAS, Asia hub planning
Open hub→Why NRIs trust us with their India money.
Led by Regi Tom Antony, FCA — Regional CFO, Board Member and NRI Tax Specialist. Advisory is delivered through RTA & Associates, an ICAI-registered Chartered Accountant firm with 30+ years of cross-border practice.
Tell us your move date. We'll send back a written plan.
The questions returning NRIs ask us most.
RNOR (Resident but Not Ordinarily Resident) is a transitional Indian tax status that keeps your foreign income outside the Indian tax net. You qualify if you were a non-resident in 9 of the last 10 years, or stayed in India 729 days or less in the prior 7 years. It typically lasts 1 to 3 financial years after you return, depending on your day count.
Within 30 days of becoming an Indian resident, you must inform your bank. NRE and FCNR deposits can be re-designated to RFC (Resident Foreign Currency) accounts to keep funds in foreign currency. NRO accounts are converted to ordinary resident accounts. Failing to re-designate is a FEMA contravention and can attract a penalty of up to three times the amount involved.
As a general rule, realise large capital gains while you are still a non-resident, because most of those gains then stay outside India's tax net. RSUs, 401(k)s, ISAs, KiwiSaver and Australian Super each have their own DTAA treatment, so the right sequence depends on your country and the size of the position. Plan this 6 to 12 months before your move date.
During your RNOR window, foreign income such as overseas salary, dividends and interest is generally not taxable in India, unless it is derived from a business controlled from India. Once you become an Ordinarily Resident, your global income becomes taxable in India, with DTAA credit available for tax already paid in the source country.
From the first financial year you are an Indian tax resident (including RNOR years where you file as resident), you must disclose every foreign bank account, brokerage, RSU, ESOP, pension and immovable property in Schedule FA of your ITR. Omissions are prosecutable under the Black Money Act with penalties of up to 300% of the asset value.
Don't leave your return to chance.
One 20-minute call. A written plan covering RNOR, banking, investments and Schedule FA.