Insights
Short notes on filing deadlines, procedural changes and cross-border questions that come up often.
NRI Investments in Mutual Funds and Shares: Capital Gains and TDS
How NRIs are taxed on Indian mutual funds and shares: LTCG at 12.5% above ₹1.25 lakh, STCG at 20%, debt funds at slab rate, TDS on…
Gifts and Inheritance for NRIs: What Is Taxable and What Isn’t
Are gifts from NRIs to parents taxable? Is inheritance taxed in India? Gift tax rules for NRIs: relatives exemption, the ₹50,000 limit, FEMA rules on gifting…
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 Indian income test, the "not liable to tax elsewhere" condition, the CBDT clarification…