NR — Non-Resident
Stayed < 182 days in India in FY 2025‑26
Most NRIs fall here. Also applies if stay is < 60 days, or 60–365 days but less than 365 days total in the previous 4 years.
✅
Only Indian-sourced income is taxable
RNOR — Resident But Not Ordinary Resident
Returning NRI: resident this year, NR for 9 of last 10 years
Transition status for NRIs returning permanently. Partially shields global income for 2–3 years.
⚠️
Indian income + some foreign income taxable
ROR — Resident & Ordinary Resident
Stayed 182+ days in India in FY 2025‑26
Full resident for tax purposes. Global income becomes taxable in India. Foreign assets must be declared in Schedule FA of ITR.
🔵
Global income fully taxable in India