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Tax

RNOR

Also known as: Resident but Not Ordinarily Resident

Resident but Not Ordinarily Resident - special tax status with limited global income taxation.

Detailed Explanation

RNOR (Resident but Not Ordinarily Resident) is a beneficial tax status for returning Indians or short-term residents. You become RNOR if you're an NRI in 9 out of 10 preceding years OR stayed ≤729 days in India during the last 7 financial years. RNOR status means you pay tax on Indian income + income earned/received in India + income from controlled foreign companies, but not on other foreign income. This provides significant tax benefits compared to full residency.