Let me answer the second question first to convince you why a returning NRI would like to find out whether he is a resident or a non-ordinarily reside (RNOR)? Well, there is big tax benefit of filing income tax return in India as RNOR i.e. Resident But Not Ordinarily Resident, unlike ROR (Resident and Ordinarily Resident) whose global incomes in taxed in India e.g. interest earned on foreign currency fixed deposit kept abroad or in FCNR account or in RFC account in India, RNOR is asked to pay tax only on income earned in India . Read more »