Returning NRI employment person Tax status

Since the return to India in Dec 2025 appears to be a permanent return and not a mere visit, the special 182-day relaxation meant for ‘visit to India’ cases may not apply. Hence, for AY 2026-27, the normal test of stay in India for 60 days or more plus 365 days or more in the preceding 4 years should apply. As stay in India during FY 2025-26 is about 90 days and stay in preceding 4 years exceeds 365 days, the person would generally be Resident. However, he may still qualify as RNOR depending on stay in India in the preceding 7/10 years.