Returning to India - Residency confusion

Added timelines around termination below

Also below timeline added for clarity

March 5 - planned travel to Indian on  March 17 (ticket booked)

March 13 - received communication of job termination (4 weeks garden leave and last date of employment as 10th April.

March 13 - booked return flight to Singapore for 9th April

March 17 - took flight to india  (handled medical claims, personal work , reimbursements from india for approvals by employer) till April 8

April 9 - changed plans to not fly as payroll work still pending by employer and medical issue (rescheduled to 22 April)

April 11 - work permit expired

April 22- couldn’t fly as things pending and cancelled plan to fly due to health .

Just wanted to share the timeline for the same .. thanks

Looking forward for your assistance thanks 

Residency status for AY 2026-27 (FY 2025-26) is determined by days of presence in India:

1. RESIDENT (ROR): Present 182 days or more in FY 2025-26, OR 60 days or more in FY 2025-26 AND 365 days or more in the preceding 4 years. For Indian citizens who went abroad for employment, the 60-day rule extends to 182 days. For those with Indian income above Rs 15 lakh, it extends to 120 days.

2. NRI: Does not meet the above conditions.

3. RNOR (Resident but Not Ordinarily Resident): Qualifies as resident under the above rules, BUT was NRI in 9 out of 10 preceding financial years, OR was in India for 729 days or less during the preceding 7 financial years.

WHY RNOR MATTERS: An RNOR pays tax only on Indian-sourced income. Foreign salary, foreign bank interest, and foreign rental income remain outside Indian tax for the RNOR period. This is not the same as NRI status but gives similar protection for foreign income.

If you returned to India recently after being NRI for 2 or more consecutive years, you will likely qualify as RNOR for AY 2026-27. Your foreign income from before the return date is not taxable in India.

STEP TO TAKE: Count actual days of physical presence in India for FY 2025-26 (April 2025 to March 2026) and for the preceding 10 financial years. Passport stamps and travel records are the primary evidence.

This [NRI ITR filing guide](https://taxgarden.in/blog/nri-capital-gains-tax-property-shares-tds-itr-india-guide) covers residential status determination, RNOR rules, and what income to declare in your Indian ITR.