The 60-day alternative test: If you spent ≥60 days in India this year AND ≥365 days in the previous 4 years combined: you are Resident (not NRI) even though you didn't cross 182 days. Many frequent flyers fall here unknowingly. RNOR is the golden window: Returning NRIs get 1-2 years of RNOR status, all foreign income stays exempt during this period. Critical to repatriate foreign assets and convert NRE accounts BEFORE becoming ROR. Days counting rules: Day of arrival = counted. Day of departure = NOT counted. Count Sundays, holidays, medical stays, all days in India count. Passport stamps are the evidence, IT department can and does verify. Deemed resident trap: Living in UAE/GCC (zero tax jurisdiction) + earning ₹15L+ from India → Finance Act 2020 says you are deemed resident. Cannot be "stateless" for tax purposes. India taxes your global income.