NRI, RNOR or resident?
Sample: Karan, 38, works in Dubai, Indian citizen. Rent and interest in India of ₹16 lakh.
140 days in India: RNOR, foreign salary not taxed here
Three tests on days and income decide what India taxes.
- ✕In India 182 days or more this year?140 days. No.Days140 daysOld Sec 6(1)(a)
- ✓Indian income above ₹15 lakh and 120 days here, with 365 days in the last 4 years?Yes: ₹16 lakh Indian income, 140 days, 400 days in 4 years.Days400 daysOld Sec 6(1)(c) with Explanation 1
- ✓Resident only through the 120 day test?Yes, so you are resident but not ordinarily resident (RNOR).Old Sec 6(6)(c)
RNOR: India taxes your Indian income only. Dubai salary is not taxed in India. Report Indian rent, interest and gains in ITR-2.