Advisory

NRI
Taxation

Complete taxation solutions for Non-Resident Indians - residency determination, NRI income tax filing, DTAA benefits, foreign asset reporting, and repatriation advisory.

Residency Status Analysis
DTAA Benefits
Foreign Assets Reporting
Overview

What is NRI Taxation?

NRI Taxation refers to the set of tax rules and compliance requirements applicable to Non-Resident Indians (NRIs) under the Income Tax Act, 1961. An individual's tax liability in India depends on their residential status - Resident, Non-Resident, or Resident but Not Ordinarily Resident (RNOR). NRIs are taxed only on income earned or accrued in India.

NRIs have unique tax considerations - rental income from Indian property, capital gains from sale of assets, fixed deposit interest, and foreign income reporting. They may also benefit from Double Taxation Avoidance Agreements (DTAA) that India has signed with over 90 countries.

Our team specializes in NRI taxation and helps with residency determination, tax return filing, DTAA benefit claims, foreign asset (Schedule FA) reporting, TDS on property sales, and repatriation advisory under FEMA regulations.

Residency Determination

Correct classification as NRI, RNOR, or Resident based on days in India

Indian Income Filing

Rental, capital gains, FD interest, dividend and business income

DTAA Benefits

Claim relief under tax treaties to avoid double taxation

Foreign Asset Reporting

Schedule FA disclosure of foreign bank accounts, property, and investments

Why Choose

Benefits of NRI Taxation Services

Avoid Double Taxation

India has DTAA with 90+ countries. We help you claim tax credits or exemptions to ensure you don't pay tax twice on the same income.

TDS Reduction

NRIs face higher TDS rates on property sales (20%) and rent (30%). We advise on lower deduction options and refund claims.

Compliance Assurance

Accurate reporting of foreign assets in Schedule FA avoids penalties under the Black Money Act and Income Tax Act.

Capital Gains Planning

Expert guidance on capital gains tax on sale of property, shares, and mutual funds. Claim exemptions under Sections 54, 54EC, and 54F.

Penalty Protection

Avoid penalties for non-filing, misreporting, or delayed filing. Up to ₹10 lakh penalty for non-disclosure of foreign assets.

Seamless Repatriation

Advisory on FEMA-compliant remittance of sale proceeds, rental income and inheritance funds overseas with minimal TDS.

Requirements

Documents Required

Identity & Status

  • Indian PAN Card (mandatory)
  • Passport (with visa/stamp pages)
  • Overseas address proof (utility bill / bank statement)
  • Employment / resident visa details
  • Days spent in India (current & past 10 years)
  • NRE / NRO bank account statements

Income & Asset Details

  • Indian property / rental income details
  • Capital gains statements (property, shares, MF)
  • Form 26AS and AIS
  • Foreign bank account details (Schedule FA)
  • Foreign property, stocks, or business interests
  • DTAA declaration / Form 10F data
How It Works

Our NRI Taxation Process

1

Status Assessment

Determine residential status and taxability scope

2

Data Collection

Gather all India-sourced income details and foreign asset info

3

DTAA Analysis

Apply treaty benefits and claim tax credits

4

Return Preparation

Prepare ITR with correct schedule and foreign asset disclosure

5

Filing & Follow-up

E-file return, track refund, and handle any assessment queries

FAQ

Frequently Asked Questions

An individual is a Non-Resident (NR) if they are in India for less than 182 days in the financial year OR less than 60 days in the FY and total 365 days in the preceding 4 years. RNOR status applies when returning from abroad. Our CA accurately determines your status to ensure correct tax treatment.
NRIs are taxed only on income received or accrued in India. This includes rental income from Indian property, capital gains on sale of Indian assets (property, shares, mutual funds), interest on NRO deposits, dividends from Indian companies, and business income from India. Foreign income earned outside India is not taxable in India for an NRI.
Schedule FA is a form in the ITR where a resident (including RNOR) must report their foreign assets and income. NRIs are generally not required to file Schedule FA. However, if you return to India and become a resident, you must disclose your overseas bank accounts, property, investments, and insurance policies held abroad. Non-disclosure can attract penalties under the Black Money Act.
NRIs can claim DTAA benefits by obtaining a Tax Residency Certificate (TRC) from their country of residence and filing Form 10F. The DTAA may provide lower tax rates on interest, dividend, royalty, or capital gains. For example, under the India-UAE tax treaty, capital gains on shares may be exempt in India. Our CA team determines the applicable treaty provisions and includes them in your return.

Get NRI Tax Assistance Today

Stay compliant with Indian tax laws while living abroad. Our expert CA team handles your NRI taxation from anywhere in the world.