RNOR (resident but not ordinarily resident)

An Indian tax status for a resident who, in that tax year, was a non-resident in 9 of the 10 tax years before or was in India 729 days or fewer in the 7 tax years before. It usually applies for the first two or three tax years after someone who lived abroad moves back. An RNOR is taxed in India on income that arises or is received in India, but not on income that arises abroad unless it comes from a business controlled in or a profession set up in India. It is section 6(13) of the Income-tax Act, 2025, formerly section 6(6) of the 1961 Act, which also adds two narrower cases for citizens and persons of Indian origin.