Answer

1. F

   Facts

   A returning NRI may be resident but not ordinarily resident for a few years, for example if non-resident in 9 of the 10 earlier years. RNORs are broadly not taxed on foreign income, unless it is from a business controlled or profession set up in India.

2. P

   Provisions and law

   • Sec 6(6), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)A resident is not ordinarily resident if non-resident in 9 of 10 earlier years, or in India 729 days or less in 7 earlier years.
   • Sec 6(1), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)An individual is resident if in India 182 days or more in the year, or 60 days or more with 365 days in the four earlier years, subject to exceptions.
3. A

   Analysis

   Check both tests: non-resident in 9 out of 10 earlier years, or 729 days or less in India in the 7 earlier years. If either applies, you are RNOR. You file ITR-2 as RNOR and need not fill Schedule FA. Plan the timing of foreign income and asset sales during RNOR years.

4. C

   Conclusion

   1. 1Count your status for the last 10 years.
   2. 2Count days in India for the last 7 years.
   3. 3Decide if you are RNOR.
   4. 4File ITR-2 with RNOR status.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.