Returning to India: a checklist for NRIs

Coming back to live in India after years abroad means changing your bank accounts, your tax status and many of your documents. This checklist covers the main steps, with the official website for each. Rules change; check the linked page before you act.

Bank accounts and money

NRE and NRO accounts must be changed to resident accounts once you return to live in India; tell your bank soon after you arrive. Money in an NRE account can instead go into a Resident Foreign Currency (RFC) account, which keeps it in foreign currency.
FCNR(B) deposits can run until they mature at the agreed interest rate; at maturity they become a resident rupee deposit or an RFC deposit, as you choose.
The rules are in the Reserve Bank of India's questions and answers on accounts held by non-residents.

Income tax

Your tax status for each financial year (April to March) depends on how many days you spend in India. Many returning NRIs are first "resident but not ordinarily resident" (RNOR) for two or three years, when income earned abroad is generally not taxed in India.
Once you are "resident and ordinarily resident", your income and assets abroad must be shown in your Indian tax return.
Your PAN stays the same; update your status with your bank and investments. Details: Income Tax Department.

Aadhaar, voter ID and other documents

Aadhaar: an NRI with a valid Indian passport can enrol at any Aadhaar centre on arrival, without waiting 182 days (UIDAI).
Voter ID: register at your address in India on the Voters' Service Portal.
Passport: change the address in it through Passport Seva.
Driving licence: apply for an Indian licence through Sarathi, the transport ministry's licence portal.
Keep digital copies of certificates in DigiLocker.

If you or your family are citizens of another country

An Overseas Citizen of India (OCI) card is a lifelong visa that lets people of Indian origin with foreign citizenship, and their foreign spouses, live and work in India. Apply on the OCI services portal or through the Indian mission where you live.
Indians who took another citizenship must surrender their Indian passport and get a surrender certificate.
Foreign citizens without an OCI card who stay long-term must register with the Bureau of Immigration's FRRO offices.

Bringing your belongings

People who have lived abroad for two years or more can bring their personal and household belongings as transfer of residence, with lower customs duty, under the customs Baggage Rules. Details are with the Central Board of Indirect Taxes and Customs and the customs office at your arrival airport or port.

Pensions and provident fund

India has social security agreements with several countries: years of contributions there can count towards a pension, or be paid back, and some workers are excused from paying in both countries. The list of agreements and how to claim are with the EPFO's international workers' page.

Children's schooling and college

Schools across India admit children coming from abroad; ask the school which documents it needs (transfer certificate, report cards, passport).
Universities ask for an equivalence certificate for school and college qualifications from abroad, from the Association of Indian Universities.

Help

The Ministry of External Affairs' overseas Indian affairs pages cover the Government of India's services for overseas Indians. For certificates, ration cards, land records and helplines in your state, see your state's services page, listed under India's government.

Sources: Reserve Bank of India; Income Tax Department; UIDAI; Election Commission of India; Ministry of External Affairs; Bureau of Immigration; Central Board of Indirect Taxes and Customs; EPFO; Association of Indian Universities. Links checked November 2026.