If you moved back to India, the residence tests and RNOR status work as before under the Income-tax Act 2025; only the numbers changed. The basic residence test in s6(1) is now s6, and RNOR status moved from s6(6) to s6(13). FY 2025-26 still uses the old numbers. Years abroad before 1 April 2026 still count towards RNOR, and FAST-DS 2026 covers foreign assets left out of past returns until 31 December 2026.
This page lists the numbers returning NRIs need, from residency and RNOR to foreign income, 401(k)s and disclosure. Every other number is in the old to new mapping of sections, rules and forms.
Table of contents
- Residency tests under the Income-tax Act 2025: s6(1) is now s6
- RNOR status under the Income-tax Act 2025: s6(6) is now s6(13)
- Foreign income after you return: new section numbers under the Income-tax Act 2025
- 401(k) and foreign retirement accounts: s89A is now s158
- NRI-era rules that follow you home under the Income-tax Act 2025
- Foreign assets after you return: FEMA, Schedule FA and FAST-DS 2026
- Forms returning NRIs use: old to new under the Income-tax Rules 2026
Residency tests under the Income-tax Act 2025: s6(1) is now s6
The Income-tax Act 2025 kept the residence tests unchanged in substance, according to CBDT's transition FAQs (Q9.1 to Q9.4). Residency is still decided year by year: under the 1961 Act for FY 2025-26 and earlier, and under the 2025 Act from Tax Year 2026-27 (FAQ Q9.7 to Q9.10).
| What it covers | 1961 Act / 1962 Rules | 2025 Act / 2026 Rules | What changed |
|---|---|---|---|
| Residence (182 days; 60 days + 365 days in four years) | s6(1) | s6 | Renumbered only |
| Visiting citizen or PIO with over Rs 15 lakh Indian income (120 days + 365 days) | s6(1) | s6(2)(b) | Renumbered only |
| Deemed resident (citizen, over Rs 15 lakh, not taxed elsewhere) | s6(1A) | s6(7) | Renumbered only |
| Definitions: "non-resident", "liable to tax" | s2(30), s2(29A) | s2(72), s2(66) | Renumbered only |
For how the tests work in practice, read resident vs RNOR vs non-resident. If India and your previous country both treat you as resident in the year you move, the DTAA decides; see dual tax residency India-US.
RNOR status under the Income-tax Act 2025: s6(6) is now s6(13)
RNOR status moved from s6(6) of the 1961 Act to s6(13) of the Income-tax Act 2025 with the same tests, and your years before 1 April 2026 count in the lookback (FAQ Q9.5, Q9.11, s6 text).
| What it covers | 1961 Act / 1962 Rules | 2025 Act / 2026 Rules | What changed |
|---|---|---|---|
| Not ordinarily resident (RNOR) | s6(6) | s6(13) | Renumbered only |
| RNOR tests: non-resident in 9 of the 10 preceding years, or 729 days or less in India in the 7 preceding years; also a citizen or PIO with over Rs 15 lakh of Indian income in India 120 to 181 days, and a deemed resident citizen | s6(6)(a) to (d) | s6(13)(a) to (c) | Same tests; years before 1 April 2026 count in the lookback |
As an RNOR, income that accrues outside India is still not taxed in India (unless it comes from a business controlled in India or a profession set up in India), now under s5(1)(c) of the Income-tax Act 2025 (old proviso to s5(1), s5 text).
For how RNOR status affects RSU vesting, read are RSU vesting events taxable during your RNOR period.
Foreign income after you return: new section numbers under the Income-tax Act 2025
Once you are resident and ordinarily resident, your foreign income is taxed in India under these new section numbers, according to CBDT's section map.
| What it covers | 1961 Act / 1962 Rules | 2025 Act / 2026 Rules | What changed |
|---|---|---|---|
| LTCG (general, incl. foreign shares and ETFs) | s112 | s197 | Renumbered only |
| Foreign dividends and interest (income from other sources) | s56 | s92 | Renumbered only |
| Deductions against other-sources income | s57 | s93 | From Tax Year 2026-27, no deduction of any expenditure, including interest, against dividend or mutual fund income |
| DTAA relief | s90, s90A | s159 | Renumbered only |
| Unilateral relief (no DTAA) | s91 | s160 | Renumbered only |
| Exchange rate to convert foreign-currency income into rupees (TTBR rule) | Rule 115 | Rule 206 | Renumbered only |
| Advance tax liability (Rs 10,000 threshold) | s208 | s404 | Renumbered only |
Foreign tax credit moved from Form 67 to Form 44. From Tax Year 2026-27, Form 44 needs verification by a practising chartered accountant if foreign tax paid in the tax year is Rs 1 lakh or more; file it before your ITR (Form 44 guidance note). For the details, read what changed when Form 67 became Form 44.
401(k) and foreign retirement accounts: s89A is now s158
Relief for income from a foreign retirement account, such as a US 401(k), moved from s89A to s158 of the Income-tax Act 2025, with the option now filed in Form 40 (old Form 10-EE).
| What it covers | 1961 Act / 1962 Rules | 2025 Act / 2026 Rules | What changed |
|---|---|---|---|
| Foreign retirement account (e.g. 401(k)) relief | s89A | s158 | Renumbered only |
| Foreign retirement account rule | Rule 21AAA | Rule 74 | Renumbered only |
| Foreign retirement account option form | Form 10-EE | Form 40 | Renumbered only |
For how to handle a 401(k) after moving back, read 401(k) and foreign stocks for returning Indians.
NRI-era rules that follow you home under the Income-tax Act 2025
Three rules from your NRI years carry into residency under the Income-tax Act 2025, each with a new number.
- NRI concessional regime: s115C to s115-I moved to s212 to s218 without material change (FAQ Q9.14 to Q9.22). The rule that lets the regime continue after you become resident moved from s115H to s217, and a declaration you filed under s115H stays valid (FAQ Q9.16, Q9.20).
- Losses from earlier years: losses from years before 1 April 2026 carry forward under the Income-tax Act 2025 on the old Act's terms (FAQ Q8.2).
- NRE interest: the exemption moved from s10(4)(ii) to Schedule IV (Sl. No. 1), with the same conditions (FAQ Q9.23). It applies only while you are a person resident outside India under FEMA, or if RBI has permitted you to keep the account (Schedule IV text). The test is your FEMA status, not your RNOR status, so once FEMA treats you as resident in India the exemption stops, even if you are still RNOR for income tax.
Foreign assets after you return: FEMA, Schedule FA and FAST-DS 2026
You can keep the foreign assets you bought while living abroad, and the Income-tax Act 2025 did not change that. Under FEMA s6(4), a person resident in India may hold, own, transfer or invest in foreign currency, foreign securities and property abroad acquired while resident outside India (RBI circular, 19 October 2011).
- Schedule FA: foreign assets are reported in Schedule FA of the ITR, and the Black Money Act penalties behind it were not renumbered. The Tax Year 2026-27 ITR forms will set the reporting format. For whether you report as an RNOR, read do RNORs need to fill Schedule FA.
- Prosecution relief: the Finance Act 2026 removed prosecution under Black Money Act s49 and s50 for foreign assets, other than immovable property, worth up to Rs 20 lakh in aggregate, deemed from 1 October 2024.
- FAST-DS 2026: if you bought foreign assets as a non-resident and left them out of your return's foreign asset schedule, the flat Rs 1 lakh fee route covers them, for assets worth up to Rs 5 crore. FAST-DS is open from 16 August to 31 December 2026 (FAST-DS FAQs).
Forms returning NRIs use: old to new under the Income-tax Rules 2026
Returning NRIs use different forms before and after the move, and all of them have new numbers from Tax Year 2026-27.
| What it covers | 1961 Act / 1962 Rules | 2025 Act / 2026 Rules | What changed |
|---|---|---|---|
| Treaty benefit self-declaration, while still a non-resident | Form 10F | Form 41 | Renumbered only |
| Indian tax residency certificate, once resident: application / certificate | Form 10FA / Form 10FB | Form 42 / Form 43 | Renumbered only |
| Foreign retirement account option (401(k), etc.) | Form 10-EE | Form 40 | Renumbered only |
| Foreign tax credit statement | Form 67 | Form 44 | New: verification by a practising chartered accountant if foreign tax paid is Rs 1 lakh or more; file it before your ITR |
| Annual tax statement / AIS | Form 26AS | Form 168 | From Tax Year 2026-27, Form 168 replaces Form 26AS and the AIS |
For every form a foreign asset holder files, read the tax form checklist for foreign assets and RSUs.
