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Taxation

NRI Taxation Services

Residential status, returns, capital gains and repatriation for NRIs.

Overview

Non-resident Indians are taxed in India only on income that is received, accrues or arises in India, such as rent, interest on NRO deposits, and capital gains on Indian assets. The first step is always to determine residential status for the year.

Selling property, repatriating funds and claiming treaty benefits involve TDS, certificates and FEMA limits, which need planning before the transaction.

Who needs this service

Non-resident Indians with income or assets in India
Returning residents (RNOR status)
Persons of Indian origin and OCI card holders
Families managing property for relatives abroad

Legal and regulatory framework

  • Income-tax Act, 2025 and Income-tax Act, 1961 (earlier years): residence and taxability rules
  • Double Taxation Avoidance Agreements
  • FEMA, 1999: NRO / NRE accounts and repatriation

Scope of services

Residential status

  • Determination of resident, non-resident or RNOR status
  • Day count analysis, including the 182-day and 60/365-day tests

Returns

  • Income tax returns for non-residents
  • Claiming refunds of excess TDS

Property and capital gains

  • Capital gains on sale of property or shares
  • Lower TDS certificate applications for buyers
  • Reinvestment options

Repatriation

  • Form 15CA/15CB for repatriation from NRO accounts
  • Guidance on the USD 1 million per financial year limit

Treaty benefits

  • Foreign tax credit and DTAA relief

How the engagement works

  1. StatusResidential status for the year.
  2. Income mappingIndian income and TDS already deducted.
  3. Computation and filingReturn filed with treaty claims.
  4. RepatriationCertificates and bank formalities.

Documents typically required

Passport with travel datesPAN, NRO / NRE bank statementsProperty documents and sale deedForm 16A / TDS certificatesTax Residency Certificate (for treaty claims)

Key forms and due dates

ItemTimeline
Return (non-audit)31 July
Form 15CA / 15CBBefore repatriation

Indicative; subject to amendments and extensions notified by the authorities.

Deliverables

  • Residential status note
  • Filed return
  • Form 15CB and repatriation support

The scope of each engagement is agreed in writing and depends on the nature, size and regulatory requirements of the entity.

Frequently asked questions

Is an NRI required to file a return in India?

Yes, if taxable Indian income exceeds the basic exemption limit, or to claim a refund of excess TDS.

Why is TDS on NRI property sale high?

The buyer must deduct tax on the capital gain at the applicable rate. The NRI can apply for a lower deduction certificate based on the actual gain.

How much can be repatriated from an NRO account?

Up to USD 1 million per financial year, subject to tax compliance and the required forms.

This page is for general information only and does not constitute professional advice or solicitation.