Insights
Short notes on filing deadlines, procedural changes and cross-border questions that come up often.
UAE Corporate Tax (9%): Basics for Indian Business Owners
UAE corporate tax explained for Indian entrepreneurs: 9% above AED 375,000, Small Business Relief up to AED 3 million (extended to 2029), free zone 0% conditions,…
Moving to Dubai: How to Correctly Become Non-Resident for Indian Tax
Moving to the UAE for work or business? When you become non-resident for Indian tax, what happens to your Indian income, bank accounts and investments, and…
UAE Tax Residency Certificate: Eligibility and How It Helps in India
Who can get a UAE Tax Residency Certificate? The 183-day and 90-day tests, documents, applying on EmaraTax, and how to use your UAE TRC with Form…
Residential Status under the Income-tax Act, 2025: Are You Resident, RNOR or NRI?
Find out whether you are 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…
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 of the Income-tax Act, 2025. Documents, TRACES process, timelines and…
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, due dates for AY 2026-27, the belated return deadline of 31…
NRE vs NRO vs FCNR Accounts: Tax, TDS and Repatriation Explained
Compare NRE, NRO and FCNR accounts for NRIs: which interest is tax-free, the 30% TDS on NRO, repatriation limits, and what to do when you become…
DTAA Relief Explained: TRC, Form 41 (Old Form 10F) and Claiming Treaty Benefits (India–UAE Focus)
How NRIs avoid double tax using DTAA. Tax Residency Certificate, Form 41 (formerly 10F), Form 44 (formerly 67) foreign tax credit, and India–UAE treaty rates on…
Repatriating Money Abroad: Form 145/146 (Old 15CA/15CB) and the USD 1 Million NRO Limit
How NRIs send money abroad from NRO accounts and property sale proceeds: the RBI USD 1 million limit, Form 145 (15CA), Form 146 (15CB) CA certificate,…
Rental Income from Indian Property for NRIs: Deductions, TDS and Filing
How rent from Indian property is taxed for NRIs: the 30% standard deduction, home loan interest, TDS of 30% by tenants, lower TDS certificates and ITR…
Returning to India: RNOR Status, Foreign Assets and Schedule FA
Tax guide for NRIs moving back to India: how long RNOR status lasts, when foreign income becomes taxable, Schedule FA foreign asset disclosure, the ₹10 lakh…