ITR
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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.
Sec 6(6), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025); Sec 6(1), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)
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.
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