NRI Return to India Checklist – Complete Step-by-Step Guide

If you are an NRI planning to return to India permanently (or for a long-term stay), a structured checklist can save you from costly mistakes in tax, banking, investments, and compliance.

This NRI return to India checklist covers the most important actions to take before leaving your overseas country, immediately after arriving in India, and in the first few months of settling down.

1) Before You Return to India

Track Your India Visit Days (Avoid Residency Mistakes)

Your Indian tax residency is based on days stayed in India (financial year), and in some cases the 120-day rule may apply if your Indian income is high.

👉 Use the NRI Days Calculator to check your status

Plan RNOR Window (Returning NRI Advantage)

Many returning NRIs qualify as RNOR for 1–2 years. This period can provide partial protection from global income taxation in India. Plan major financial actions around it.

👉 Read RNOR planning guide

Review Overseas Accounts & Investments

• List all overseas bank accounts and fixed deposits.
• Note maturity dates, penalties, and renewal terms.
• Decide what to keep open vs close after you return.
• Record interest earned and statements (for tax records).

Plan Foreign Income Timing

Where your income is received can change tax treatment. Review:

• Foreign salary credit location.
• Foreign dividends / interest credit location.
• Rental income from foreign property.
• RSUs/ESOPs vesting and sale timing.

👉 Foreign income taxation during RNOR explained

Document & Paperwork Preparation

• Passport copies (all pages) and visa history.
• Overseas address proof, tax returns, employment letters.
• Bank statements, investment statements, insurance policies.
• Marriage certificate / birth certificates (if applicable).
• School records / transcripts for children (if applicable).

2) Immediately After Arriving in India

Update Banking Status (NRE / NRO Accounts)

After returning, your FEMA status may change based on your intention to stay in India. This impacts how your accounts should be classified.

👉 FEMA vs Income Tax residency explained

• Confirm whether you need to redesignate NRE/NRO accounts.
• Update KYC (address, phone, email).
• Review auto-debits and standing instructions.

Update PAN / Aadhaar / Contact Details

• Ensure PAN details match your name and date of birth.
• Link Aadhaar if applicable and keep address updated.
• Update mobile number and email for OTP access.

Health Insurance & Emergency Coverage

• Get Indian health insurance for self and family.
• Set up emergency contacts and medical records.
• Plan for senior citizen coverage if needed.

3) In the First 30–90 Days

Tax Residency & Filing Preparation

• Identify whether you will be NRI, RNOR, or Resident for the financial year.
• Collect proofs of foreign stay and travel history.
• Track Indian income sources (rent, interest, capital gains).

👉 Understand NRI vs RNOR vs Resident

Update Investments & Demat / Mutual Funds

• Update KYC and residential status with brokers/AMCs.
• Review whether you are holding NRI-only products.
• Update FATCA/CRS declarations if required.

Property & Rental Compliance

• Update rental agreements and ensure TDS compliance if applicable.
• Maintain records of rent received and expenses.
• Plan property sale timing around residency status.

4) Common Mistakes to Avoid

• Assuming tax residency and FEMA residency are the same.
• Not tracking travel days across the financial year.
• Missing 120-day rule risk when Indian income exceeds ₹15 lakh.
• Receiving foreign income directly into Indian accounts without planning.
• Forgetting to update KYC and residency with banks and brokers.

5) Quick Links for Returning NRIs

Conclusion

Returning to India is a major life transition. With the right checklist, you can avoid common compliance errors and plan your taxes, banking, and investments smoothly.

If you want to protect your RNOR benefits and avoid accidental resident status, start by tracking your India stay.