BUILD MY RETURN-TO-INDIA ACTION MAP

Your return is not just an NRE/NRO question.

Select what actually applies to you. The tool now distinguishes ordinary returnees, foreign-paid employees, retirees, overseas directors/business owners and people with continuing cross-border income or assets. No name, phone number or email is required.

1. What best describes your return?

2. Which Indian banking products do you currently hold?

3. What will you continue to own or receive abroad?

About what remains abroad:

4. After returning to India, will you continue working for an overseas employer/business or billing overseas clients?

Where will you mainly perform this work after returning?

5. Will you receive money after leaving your overseas employment?

Approximate future/post-employment amount involved?

6. Do you have an ongoing overseas business or professional connection?

Which of these also applies to that overseas company/business?

7. Which Indian assets/investments do you hold?

8. Is a large overseas receipt likely later?

Approximate value of the expected large receipt?

9. Will you still need foreign currency after returning?

10. How long were you living abroad before this return?

11. Where will your immediate family mainly live?

12. What is your broad plan for substantial foreign-currency money?

DETAILED RETURN-TO-INDIA GUIDE

Why the actions above matter.

This is the common reference path. Your own order can change depending on what you actually hold in India and abroad.

1. Tell your Indian bank you have returned

NRE account

RBI says NRE accounts should be redesignated as resident accounts, or the funds may be transferred to an eligible RFC account, immediately upon return for employment or on change in residential status.

NRO account

RBI permits NRO accounts to be redesignated as resident accounts when you return for a purpose indicating an intention to stay in India for an uncertain period.

Temporary visit?

A visit home is not the same as returning to India to stay. RBI specifically distinguishes temporary visits from a change in residential status.

2. Don't break your FCNR deposit automatically

Returning to India does not necessarily mean your FCNR(B) deposit must be closed immediately.

RBI says an FCNR(B) deposit may continue until maturity at the contracted interest rate if the account holder wishes. On maturity, the bank can convert it into a resident rupee deposit or an eligible RFC account.

3. Ask whether RFC is useful for you

RFC = Resident Foreign Currency account

For an eligible returning resident, RFC can be useful for holding permitted foreign-currency funds rather than converting everything into rupees immediately. Ask the bank whether you qualify and whether RFC fits your future foreign-currency needs.

4. Update investments — in reverse

When you became NRI, you updated bank/KYC/demat/mutual-fund records. Returning can require the reverse exercise. Review every MF folio, SIP, demat/broker relationship and linked bank account so the residential classification and bank mandate are correct.

5. Update FATCA / CRS tax-residency information

Your tax-residence declaration should not remain frozen in your old country forever.

Review FATCA/CRS self-certifications with relevant financial institutions/intermediaries when your tax-residence circumstances change. In the securities market, SEBI has centralised FATCA/CRS certifications at KRAs.

6. Don't assume “returned to India” automatically means the same tax status for everyone

FEMA residential status and Income Tax residential status are separate tests.

Income-tax residential status depends on the applicable statutory tests. A returning person may, depending on the facts, be Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), or Non-Resident for a particular tax year. This affects how foreign income and foreign assets are treated.

Foreign assets need special attention once you become ordinarily resident.

Income Tax guidance says Schedule FA is for residents with reportable foreign assets/income, while the Department's CRS/FATCA guidance states that Schedule FA need not be filled by a person who is RNOR or non-resident. Check your exact status before filing.

Your first 30-day return checklist

✓ Confirm the date and purpose of your return.
✓ Inform Indian banks and review NRE/NRO redesignation.
✓ Review FCNR maturity before deciding whether to convert.
✓ Ask whether RFC is appropriate/available.
✓ Update MF, SIP, demat, broker and linked bank details.
✓ Update KYC and FATCA/CRS tax-residency information.
✓ List all foreign bank accounts, investments, property, pension/retirement accounts and continuing overseas income.
✓ Determine Indian Income Tax residential status with a tax professional before assuming how foreign income/assets should be reported.

Three mistakes to avoid

1. Treating the flight date as the only test.
FEMA residence and Income Tax residence are not identical tests.
2. Breaking an FCNR(B) deposit just because you returned.
RBI permits an FCNR(B) deposit to continue until maturity at the contracted rate if the account holder wishes.
3. Updating the bank but forgetting investments and tax-residency records.
Review KYC, mutual funds, demat/broker relationships and FATCA/CRS declarations too.

Verify the exact rule

RBI FAQ — Exact table: change from Non-resident to Resident (NRE/NRO/FCNR) → RBI Master Direction — Para 23–24: FCNR(B) on permanent return & conversion to RFC/Resident Rupee → SEBI Circular SEBI/HO/MIRSD/SECFATF/P/CIR/2024/12 · 20 Feb 2024 — FATCA/CRS at KRAs → Income Tax — Residential Status: ROR / RNOR / NR and scope of income → Income Tax Department — Schedule FA/FSI hub: official guide + CRS/FATCA material →

Last verified: 24 August 2026. FEMA residence, Income Tax residence and tax residence reported under FATCA/CRS should not be assumed to be identical tests. The exact result depends on your facts.

Returning home? Make a transition list before changing accounts randomly.

Start with what you hold in India, what remains abroad and whether the move is temporary or intended to be long-term.

Build my personalised action map →