A person is given a special residential status of RNOR, if he is Resident of India in the previous year and satisfies one of the following conditions: The person is non-resident, as per the above provisions, for at least 9 out of 10 previous years prior to the previous year under consideration. The person’s stay in India during the 7 previous years prior to the previous year under consideration should be 729 days or less. Generally, a person who is returning to India after 9 years or more of stay outside India (and who was non-resident for each of the 9 years out of 10 years immediately preceding the year of returning to India under the Act) , may remain RNOR for the period of two years.