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Returning NRI (RNOR) — Section 6

In short

Coming back to India? The RNOR window keeps foreign income tax-free for up to 2–3 years.

Coming back to India? The RNOR window keeps foreign income tax-free for up to 2–3 years.

  • Section: 6
  • Limit / benefit: 2–3 yr window
  • Who it helps: Returning NRIs
  • Available in: Either regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it
Section 6
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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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