RNOR rule clarification

This discussion clarifies the criteria for the Resident but Not Ordinarily Resident (RNOR) tax status. It specifically addresses how to calculate the preceding ten years for determining RNOR status for FY 2020-21. The consensus is that the current financial year (FY 2020-21) is not included in the ten-year lookback period. If an individual has been an NRI for nine out of the ten years prior to FY 2020-21, they will be considered RNOR for FY 2020-21, even if they spend over 182 days in India during that year.