Taxation
Residency, ITR filing, DTAA relief and capital gains for Indians earning abroad.
ITR Filing for NRIs, AY 2026-27: The Form, the July 31 Deadline, and the Rebate That Was Never Yours
ITR-2 vs ITR-3 for NRIs, the July 31, 2026 deadline, why the Rs 12 lakh 87A rebate excludes you, and how to recover over-withheld TDS for AY 2026-27 returns.
Presumptive Taxation for NRIs: Why 44ADA and 44AD Shut, Where 44AE and 44DA Open
Can NRIs use Section 44ADA or 44AD for 50% or 8% deemed profit? The resident-only gate, the ITR-4 bar that also catches RNORs, and what freelancers file instead.
Schedule FA and the Returning NRI: When Your Foreign 401k, RSUs and Bank Accounts Become India's Business
Schedule FA is required only for ordinary residents, so NRIs and RNORs do not report foreign assets. Here is when the obligation starts after you return.
Capital Gains Tax for NRIs on Indian Shares and Mutual Funds: The Rates, the Traps Residents Never See, and How to Pay Less
How NRIs are actually taxed on Indian equity, debt funds and property gains under Section 115AD, the surcharge cap, the no-indexation penalty, TDS, and DTAA.
Responding to Indian Income-Tax Notices as an NRI: Which One You Got, the Response Clock, and How to Reply From Abroad
Got a 143(1), 139(9), 142(1), 148/280 or 245 notice from India as an NRI? Which one means what, the exact response clock, and how to reply from abroad.
TDS for NRIs: Why the Bank Takes a Third, and the Four Levers That Get It Back
NRIs lose 31.2% to TDS on NRO interest and full-value TDS on property sales. Cut it with a Section 197 certificate, a DTAA rate, Rule 37BC and ITR-2.
DTAA Paperwork in the Form 41 Era: TRC, Form 10F, and What Changes on 1 April 2026
Claim treaty rates in India: get a TRC, file Form 10F (now Form 41 from 1 April 2026), lodge a no-PE declaration, and cut NRO interest TDS from 31.2% to 12.5%.
Tax-Resident in Two Countries the Same Year: How the DTAA Article 4 Tie-Breaker Decides Who Taxes Your Global Income
Resident in India and abroad the same year? How the Article 4 cascade (home, vital interests, habitual abode) decides who taxes your worldwide income.
Crypto and VDA Tax for NRIs: The Flat 30% under Section 115BBH, the 1% TDS that Strands Your Cash, and When Your Gain Is Even Indian at All
How NRIs are taxed on crypto and VDAs in India: flat 30% under Section 115BBH, 1% TDS under Section 194S, when a gain is India-sourced, and the honest grey areas.
NRI or Resident? How India's Day-Count Decides It, and Why RNOR Is the Year You Plan Around
The 182 and 120-day tests, the Rs 15 lakh trap, why RNOR shields foreign income and Schedule FA for two to three years, and why FEMA residency disagrees.
The India-Australia DTAA for NRIs in Australia: Treaty Rates, the Worldwide-Income Trap, and How to Claim Relief on Both Sides
How the India-Australia DTAA caps NRO interest and dividends at 15%, taxes Indian capital gains, the Australian tax offset, and the temporary-resident rule.
DTAA Relief for NRIs: The Treaty Rates, the Mutual-Fund Loophole, and Why a TRC Alone No Longer Wins
How NRIs cut Indian tax on NRO interest, dividends and gains via the DTAA, the 2024-25 mutual-fund rulings, Form 10F without PAN, and the new PPT test.
Tax on NRI Savings and Deposit Interest in India: Why 80TTA Saves You Rs 3,000, Why 80TTB Never Will, and Where the NRE Exemption Quietly Wins
NRO savings interest is taxable and 80TTA gives NRIs up to Rs 10,000 off; 80TTB is barred; NRE and FCNR interest is exempt. The TDS, the regime trap, and worked numbers.
Foreign Tax Credit for Returning NRIs: Form 67 (Now Form 44), the Lower-of-Two Rule, and the Carry-Forward India Refuses to Give You
How returning NRIs claim foreign tax credit in India: the lower-of-two cap, the relaxed Form 67 deadline, and the new Form 44 and CA rule from April 2026.
When an NRI Needs a Tax Audit Under Section 44AB: The Rs 1 Crore Line, the Rs 10 Crore Relaxation, and the Presumptive Trap That Catches Traders
When an NRI needs a tax audit under Section 44AB: the Rs 1 crore and Rs 10 crore turnover lines, the Rs 50 lakh profession limit, and the 44AD presumptive trap.
The Section 197 Lower TDS Certificate: How NRIs Use Form 13 to Stop Over-Withholding on a Property Sale
On a property sale the buyer withholds TDS on the full value, not the gain, freezing lakhs. A Section 197 certificate on Form 13 fixes it at source. Here is how.
RSU and ESOP Taxation for NRIs: The Sourcing Rule That Decides Everything, and Why Indian-Company Grants Are a Different Animal
How RSUs and ESOPs are taxed for NRIs: perquisite sourced by where you worked during the grant-to-vest period, foreign-share LTCG at 12.5%, FTC and Schedule FA.
The India-Canada Tax Treaty in Depth: How a Canada-Resident NRI Is Actually Taxed on Interest, Dividends, Capital Gains, Pensions and Salary
How the India-Canada DTAA taxes NRO interest at 15%, dividends, capital gains and pensions, the tie-breaker, FTC both ways via Form 67 and T2209, plus departure tax.
How an NRI Actually Pays Tax Due to India: Self-Assessment Tax, Challan 280 on the e-Pay-Tax Portal, and the 234B/234C Interest Trap
How NRIs pay self-assessment and advance tax to India from abroad without an Indian bank account, the 234B and 234C interest, and avoiding the credit mismatch.
The NRI Tax Calendar for 2026: Every Date That Costs You Money If You Miss It
Advance tax dates, the 31 July 2026 ITR deadline, TDS quarters that gate your refund, Form 10F and TRC renewals, and the USD 1M repatriation reset, for NRIs.
Advance Tax for NRIs: Who Actually Pays, the 15/45/75/100 Schedule, and How to Dodge 234B and 234C Interest
NRIs owe advance tax once their India bill clears Rs 10,000 after TDS. The four due dates, the 234B and 234C interest math, and why FTC won't save you.
Set-Off and Carry-Forward of Capital Losses for NRIs: The Filing Date That Decides Whether Your Loss Is Worth Anything
How NRIs set off and carry forward capital losses in India: why STCL beats LTCL, the 8-year window, the 31 July deadline that saves the carry-forward, and harvesting.
Tax on NRO Account Interest: Why the Bank Takes 31.2% and How to Stop Overpaying
NRO interest is fully taxable, TDS at 31.2%. See how a DTAA, TRC and Form 10F cut it to 10-15% at source, and how to refund the rest via ITR-2 by 15 Sep 2026.
NRI Gifts to Parents and Family in India: Why There Is No Limit, the Clubbing Trap That Quietly Adds Tax, and How to Gift So It Survives Scrutiny
Gifts from an NRI to parents, spouse and siblings are tax-free with no limit under Section 56(2)(x). The Rs 50,000 rule, the clubbing trap, and how to document it.
The India-Singapore DTAA for NRIs: Treaty Rates, the Shares Exemption That Ended, and How to Claim Relief
How a Singapore NRI is taxed on NRO interest, dividends and gains under the India-Singapore treaty, why the shares exemption ended, and how to claim relief.
Why Switching Mutual Funds Is a Taxable Event for NRIs: Switches, Regular-to-Direct Moves, and STPs Each Trigger Capital Gains and TDS
A mutual fund switch, regular-to-direct move, or STP is a redemption plus a fresh purchase for NRIs, so each one triggers capital gains tax and TDS at source.
The India-UAE Tax Treaty in Depth: Why a Dubai Address Can Take Your Indian Capital Gains to Zero, and the Conditions That Make It Hold
How the India-UAE DTAA makes share gains taxable only in the UAE (potentially zero), caps interest at 12.5%, the 90/183-day TRC rule, and the corporate-tax twist.
NRI Tax on Company Buybacks vs Dividends: How the 1 October 2024 Deemed-Dividend Rule Reshaped the Maths, and What April 2026 Reverses
How NRIs are taxed on share buybacks after 1 Oct 2024 versus dividends and selling: deemed dividend, the stranded capital loss, Section 195 TDS, DTAA relief.
NRI Joint Property Tax: How Rent and Capital Gains Split When You Co-own Indian Property With a Spouse, Parent or Sibling
How rental income and capital gains split between NRI co-owners by ownership share and funding source, the clubbing trap, TDS on joint owners, and per-owner Section 54.
Sections 54, 54EC and 54F for NRIs: How to Take a Property Capital Gain to Zero Without Tripping a Deadline
How NRIs use Sections 54, 54EC and 54F to wipe out 12.5% LTCG tax: the CGAS deadline, the Rs 50 lakh bond cap, the Rs 10 crore trap and Section 197 TDS.
Tax on an NRI's Indian Rental Income: The 30% Deduction, Section 24(b) Interest, and the 31.2% TDS Your Tenant Owes
How an NRI's Indian rent is really taxed: the 30% deduction under Section 24(a), uncapped 24(b) interest, 31.2% tenant TDS under Section 195, and ITR-2 refunds.
Foreign Dividends and Gains on US Stocks After You Move Home: Why Your Apple Shares Are Not Taxed Like Your Reliance Shares
How a returning NRI is taxed on US dividends, RSUs and foreign shares once ROR: slab on dividends, Section 112 LTCG at 12.5%, Form 67 credit and Schedule FA.
The India-UK Tax Treaty in Depth: What a UK-Resident NRI Actually Pays on Indian Income, and How the New FIG Regime Changes the First Four Years
The India-UK DTAA article by article: interest, dividends, capital gains, pensions, salary, the tie-breaker, FTC both ways, and how the UK's FIG regime treats Indian income.
Selling Inherited Property in India as an NRI: The Cost Basis You Inherit, the TDS Trap, and Getting the Money Out
How an NRI is taxed selling inherited property in India: the previous owner's cost as your base, the FMV-2001 option, 12.5% LTCG, Section 195 TDS, repatriation.
Faceless Assessment and Scrutiny for NRIs: How the Section 144B Process Works and How to Respond From Abroad
Got a 143(2) scrutiny or 142(1) notice as an NRI? How India's faceless assessment under Section 144B works, the response clock, and how to reply from abroad.
How India Taxes an NRI's Winnings from Online Gaming, Lottery, Fantasy Sports and Game Shows: The Flat 30%, Section 115BBJ, and the TDS That Takes It at Source
How NRIs are taxed in India on online gaming, fantasy, lottery and game-show winnings: flat 30% under 115BBJ and 115BB, TDS under 194BA and 194B, no DTAA relief.
How India Taxes Your 401(k), IRA, and Foreign Pension After You Move Back: The RNOR Window, Section 89A, and the Drawdown Strategy Most Returners Miss
Your 401(k) and IRA stay outside India's net while NR or RNOR, then taxable once ROR. The RNOR drawdown window, US penalty, withholding and Section 89A, decoded.
The India-US Tax Treaty, Article by Article: A Deep Dive for Anyone With Income on Both Sides of the Border
An article-by-article walk through the India-US tax treaty: interest, dividend, capital gains, royalty, salary and pension rates, the tie-breaker, FTC both ways, the saving clause, W-8BEN and Form 10F, and Roth, 401k and PFIC traps.
How Dividends From Indian Companies and Mutual Funds Are Taxed for NRIs
NRIs lose 20% plus surcharge and cess on Indian dividends under Section 195. Cut it to the 10% UK or UAE treaty rate with a TRC and Form 10F, then file ITR-2.
NRI Tax on Selling Physical Gold and Jewellery in India: The 24-Month Rule, Inherited Bangles With No Bill, TDS and Getting the Money Out
How NRIs are taxed on selling physical gold and jewellery in India after 23 July 2024: the 24-month rule, 12.5% no indexation, inherited gold, TDS and exit.
Form 26AS, AIS and TIS for NRIs: Reconcile Before You File, or the Notice Finds You
What Form 26AS, the AIS and TIS show NRIs, why mismatches trigger 143(1)(a) notices, how to access them from abroad, reconcile TDS, and fix wrong AIS entries.
How Royalty and Technical-Service Fees From India Are Taxed for NRIs Under Section 115A
India withholds 20% plus surcharge and cess on royalty and FTS to NRIs under Section 115A. A TRC, Form 10F and PAN cut it to the 10-15% treaty rate. Here is how.
How an NRI Partner in an Indian Firm or LLP Is Taxed: Profit Share, Remuneration, Interest and the New 194T TDS
How an NRI partner in an Indian firm or LLP is taxed: profit share exempt under 10(2A), interest and remuneration taxable, plus the new 194T TDS from April 2025.
How Pensions Are Taxed for NRIs: Indian Pension, Foreign Pension, and the DTAA Articles That Decide Who Charges You
An Indian pension is taxable in India for an NRI; a foreign pension stays out of the Indian net until you turn ROR. The source rule, DTAA articles and RNOR window, decoded.
Paying Rent to an NRI Landlord: The TDS, TAN, Form 27Q and 15CA the Tenant Must Get Right
Rent to an NRI landlord is covered by Section 195, not 194-I or 194-IB. The tenant must deduct 31.2% TDS, get a TAN, file Form 27Q and 15CA. Here is how.
Section 9 for NRIs: What Income India Can Actually Tax When You Live Abroad
What India can tax for a non-resident under Section 9: India work-day salary, Indian property and share gains, the indirect transfer rule, and royalty or FTS.
When Indian Life Insurance Maturity Is Tax-Free for an NRI, and When the Rs 2.5 Lakh and Rs 5 Lakh Premium Lines Make It Fully Taxable
Indian life insurance maturity is tax-free under Section 10(10D) only within the premium limits. Above Rs 2.5 lakh or Rs 5 lakh, it is taxable, with TDS.
Double Taxation Relief Methods for NRIs: The Exemption Method vs the Credit Method, and Why Which One Applies Decides Your Effective Rate
Why double taxation relief comes two ways: exemption (taxed in one country) vs credit (taxed in both, foreign tax credited). How treaties pick each, and your real rate.
When NRE and FCNR Interest Stops Being Tax-Free for a Returning NRI: The Two Different Switches Most People Get Wrong
NRE interest dies the day you become resident; FCNR can stay exempt through RNOR until maturity. The exact sections, the redesignation trap, and the RFC fix.
How NRIs Actually Get a Tax Residency Certificate (TRC), Country by Country, to Claim India Treaty Rates
How an NRI gets a TRC from the US, UK, UAE, Canada, Australia or Singapore, pairs it with Form 10F online, and cuts Indian TDS on interest, dividends and gains.
How an NRI Is Taxed When Exiting Unlisted Indian Shares: Startup Equity, Pre-IPO, Secondary Sale and Buyback
How NRIs are taxed exiting unlisted Indian shares: 12.5% LTCG after 24 months, Section 195 TDS, Form 13, buyback as deemed dividend, FMV and FEMA pricing traps.
Home-Loan Interest and House-Property Loss for NRIs: The Rs 2 Lakh Set-Off Cap, the Eight-Year Carry-Forward, and the Regime That Quietly Takes Both Away
How NRIs set off home-loan interest and house-property loss in India: Section 24(b), the Rs 2 lakh Section 71 cap, the eight-year carry-forward under 71B.
Fixing a Missed or Wrong Indian Tax Return as an NRI: Belated, Revised, and the Updated Return (ITR-U) Explained
Missed your Indian ITR or filed it wrong as an NRI? The belated return, the revised return, and the updated return (ITR-U) with its new 48-month window and ad.
Gifting Money or Assets From an NRI to Resident Relatives in India: Tax, Clubbing, and the FEMA Channel
An NRI gifting money or assets to family in India: the Section 56(2)(x) relative exemption, Section 64 clubbing, the FEMA channel, gift deeds, and worked examples.
Gift Tax for NRIs in India: Section 56(2)(x), the Relative List, and the 2023 Rule That Catches Resident-to-NRI Cash
Gifts over Rs 50,000 a year are taxed in an NRI's hands unless from a defined relative or on marriage, and since 2023 resident-to-NRI cash is India-source.
NRI Tax on EPF and PF Withdrawal: The Five-Year Rule, Section 192A TDS, and What Emptying Your Provident Fund Actually Costs After You Move Abroad
Withdraw EPF after five years of service and it is tax-free. Pull it before five years and four separate amounts become taxable, with your 80C reversed. The f.
Cashing Out of an Indian Job Before You Move Abroad: How Gratuity, Leave Encashment and Pension Lump Sums Are Taxed
Gratuity is exempt up to Rs 20,00,000 and leave encashment up to Rs 25,00,000 when you leave an Indian job to move abroad. The sections, the formulas.
Inheritance and Estate Tax for NRIs: Why India Charges Nothing on Receipt, and Where US, UK and Canadian Death Taxes Quietly Bite
India has no inheritance tax, so receipt is free. But income on inherited assets is taxed, sale brings carryover gains, and US, UK and Canada death taxes bite.
PAN for NRIs: The 20% TDS Trap, Applying From Abroad on the New Forms, and the Inoperative-PAN Cascade Nobody Warns You About
Without a PAN, Section 206AA forces 20% TDS and blocks treaty rates. Apply from abroad on new Form 93 or 95, dodge the inoperative-PAN trap, use Rule 37BC.
Clubbing of Income and Section 64: Why Funding Investments in Your Spouse's or Minor Child's Name Sends the Tax Bill Back to You
Fund a spouse's or minor child's investment in India and Section 64 clubs the income back to you. The relatives that escape it, and the planning that works.
Buying Property From an NRI: The TDS the Buyer Must Deduct Under Section 195, the TAN, Form 27Q, and the Penalties Nobody Warns You About
Buy from an NRI seller and you deduct TDS under Section 195, not the 1% under 194-IA. The rate, the TAN, Form 27Q, Form 16A, and the buyer penalties decoded.