GLOSSARY · VISA-HOLDER FINANCE
ROR (resident and ordinarily resident, India)
An Indian tax resident who is not RNOR in that tax year. An ROR is taxed in India on income from everywhere, including US interest, dividends, capital gains, rent and retirement-account payouts. A person who moves back after many years abroad usually becomes ROR in the third or fourth tax year, counting the year of return as the first.
Also called: ROR, resident and ordinarily resident, ordinarily resident
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CHAPTER · TWO-COUNTRY MONEY · FOUNDATIONSTwo Tax Systems, One HouseholdCHAPTER · TAXES ON BOTH SIDES · STRATEGIESRetirement Accounts on Each SideRELATED TERMS
SOURCES
- Income-tax Act, 2025, section 5: Scope of total income (read 2 October 2026). Income Tax Department, Government of India.