Explanation
Under Section 6 of IT Act 1961/2025, a resident individual qualifies as RNOR if: (1) they were non-resident in 9 of the 10 preceding years, OR (2) they were in India for less than 729 days in 7 preceding years. RNOR is taxed on: income received/accrued in India, and income from a business controlled from India or a profession set up in India. NOT taxed on: foreign income from a business controlled outside India or profession set up outside India. This intermediate status typically applies to NRIs returning to India for 1–2 years before becoming fully ordinarily resident. After the RNOR conditions are no longer met, they become Ordinarily Resident (taxed on worldwide income). Verify on the income-tax portal before filing.