NRI Taxation
Guides on NRI taxation in India: residential status, property sales, TDS certificates, DTAA relief, repatriation and returning to India.
Residential Status under the Income-tax Act, 2025: Are You Resident, RNOR or NRI?
Are you Resident, RNOR or NRI under section 6 of the Income-tax Act, 2025? The 182-day, 60-day and 120-day rules, deemed residency and examples.
NRI Selling Property in India: TDS, Capital Gains and the New PAN-Based Rule (2026)
TDS rates, capital gains tax, sections 82/85 exemptions and the PAN-based TDS rule from 1 October 2026 for NRIs selling property in India.
Lower or Nil TDS Certificate for NRIs: How to Apply on Form 128 (Old Form 13)
How NRIs apply for a lower or nil TDS certificate on Form 128 under section 395: documents, TRACES process, timelines and common mistakes.
Does an NRI Need to File an ITR in India? Limits, Forms, Due Dates and Refunds
When NRIs must file an income tax return in India, which ITR form to use, AY 2026-27 due dates and how to claim TDS refunds.
NRE vs NRO vs FCNR Accounts: Tax, TDS and Repatriation Explained
Compare NRE, NRO and FCNR accounts: which interest is tax-free, 30% TDS on NRO, repatriation limits, and what to do when your status changes.
DTAA Relief Explained: TRC, Form 41 (Old Form 10F) and Claiming Treaty Benefits (India–UAE Focus)
How NRIs avoid double tax under DTAA: Tax Residency Certificate, Form 41 (old 10F), Form 44 foreign tax credit and India–UAE treaty rates.
Repatriating Money Abroad: Form 145/146 (Old 15CA/15CB) and the USD 1 Million NRO Limit
Sending money abroad from NRO accounts or property sale proceeds: the RBI USD 1 million limit, Form 145 (15CA), Form 146 (15CB) and documents.
Rental Income from Indian Property for NRIs: Deductions, TDS and Filing
How rent from Indian property is taxed for NRIs: 30% standard deduction, home loan interest, 30% TDS by tenants, lower TDS certificates and ITR filing.
Returning to India: RNOR Status, Foreign Assets and Schedule FA
Moving back to India? How long RNOR status lasts, when foreign income becomes taxable, Schedule FA disclosure and what to do with NRE/FCNR accounts.
NRI Investments in Mutual Funds and Shares: Capital Gains and TDS
How NRIs are taxed on Indian mutual funds and shares: 12.5% LTCG above ₹1.25 lakh, 20% STCG, debt funds, TDS on redemption and treaty relief.
Gifts and Inheritance for NRIs: What Is Taxable and What Isn’t
Are gifts from NRIs to parents taxable? Is inheritance taxed in India? The relatives exemption, ₹50,000 limit, FEMA gifting rules and clubbing.
Deemed Residency: The ₹15 Lakh Rule for Indians Who Aren’t Taxed Anywhere
Who is a deemed resident under the Income-tax Act, 2025? The ₹15 lakh income test, the not-liable-to-tax-elsewhere condition and the CBDT clarification.