Short answer: if you move back to India permanently in 2027, the month you arrive decides which tax year you first become resident in and how long your RNOR window lasts. Most of the valuable decisions (pensions, foreign assets, accounts, wills) have to be taken in the twelve months before you land. This calendar assumes an arrival around mid-2027; move every step earlier or later with your own date.
How the dates work
India's tax year runs from 1 April to 31 March. You are resident in a year if you spend 182 days or more in India in it, or 60 days or more in it and 365 days or more in the previous four years. Once resident, you are Resident but Not Ordinarily Resident (RNOR) if you were non-resident in nine of the previous ten years, or in India for 729 days or fewer in the previous seven. In the RNOR years, income earned and received outside India is generally outside Indian tax, and Schedule FA is not required. Check your own years with the RNOR calculator; the rules in full are in RNOR planning.
November 2026 to January 2027: decide the window
- Count each spouse's days in India for the last ten tax years, from passports or travel records.
- Pick an arrival window. Arriving before 1 April 2027 can make 2026-27 a resident year under the 60-day test; arriving after usually starts residence in 2027-28.
- List every foreign asset: pensions, shares, property, bank accounts, insurance.
February to April 2027: the exit from your country of residence
- Pensions: decide what to withdraw, transfer or leave. A US 401(k), UK SIPP, Australian super and Canadian RRSP each follow different rules.
- Estate tax: if you hold US shares or US property, or have lived in the UK for ten years or more, plan the US estate tax or UK inheritance tax exposure that can continue after you leave.
- Residence status abroad: Green Card, PR or citizenship decisions, departure tax in Canada, IR21 clearance in Singapore.
- Foreign gains: many families sell foreign shares or property while non-resident or within the RNOR window. Model it before you commit.
May and June 2027: accounts, wills and the family
- Plan NRE, NRO and FCNR accounts and whether to open a Resident Foreign Currency (RFC) account. See NRE, NRO and FCNR after return.
- Update wills and nominations so they work in both countries, especially if children stay abroad. See NRI wills and dual-will planning.
- Talk through schooling, a spouse's career, parents' care and what each of you will do after the move.
July 2027: arrival
- Tell your banks and redesignate NRE and NRO accounts as resident accounts.
- Keep proof of the arrival date and the end of your foreign employment.
- Collect final salary, gratuity and end-of-service papers from your employer abroad.
2027-28 and 2028-29: the RNOR years
- File Indian returns as RNOR. Foreign income earned and received abroad generally stays outside Indian tax.
- Carry out the planned pension withdrawals and foreign asset sales while the window is open.
- Re-plan your investments for life in India: asset allocation, currency and income needs.
Before the last RNOR year ends
- Finish what is cheaper as RNOR, and build the full foreign-asset list for your first year as Resident and Ordinarily Resident.
- From then on, worldwide income is taxable, Schedule FA applies (see the Schedule FA guide), and foreign tax credit is claimed in Form 44 (earlier Form 67).
Where to start
Download the NRI Come Back Plan starter checklist (PDF), read lessons from my own return and 250+ Come Back Plans, or see the NRI Come Back Plan at Regi Tom Antony & Associates. To talk through your own dates, book a free 30-minute first conversation.
Sources: Income Tax Department (incometaxindia.gov.in) on residential status; Reserve Bank of India Master Direction on Deposits and Accounts under FEMA. General information as at November 2026, not advice for your situation; each spouse's position depends on their own travel history.