NRI Taxation in India: ITR Filing, DTAA and Repatriation Advice
Residential status, Indian income, treaty relief and return filing for Non-Resident Indians, handled remotely.
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NRI taxation is about working out which of your income is taxable in India, at what rate and through which return, based on your residential status for the year. It matters to anyone living abroad who earns rent, interest, dividends or capital gains in India, or who sells Indian property or investments. Our team of Chartered Accountants determines your status, reviews each Indian income source and the tax already deducted, applies treaty relief where available, files the return and advises on moving money abroad, all through a remote process built around different time zones.
Who provides this service: our team of Chartered Accountants.
Who Needs NRI Taxation?
- NRIs who earn rent from property they own in India
- NRIs selling Indian property, shares or mutual fund units who face tax deducted at source
- NRIs with interest from NRO deposits or other Indian investments
- Indians planning to move abroad, or return to India, whose status will change during the year
- Foreign-resident heirs or owners who inherited Indian assets and have not yet reported the income
Key Benefits
- Residential status worked out from your travel record, so income is taxed as a non-resident, resident or not-ordinarily-resident
- Return filing in the form that matches your income, with Indian income reported fully and consistently
- Treaty relief under the applicable Double Taxation Avoidance Agreement claimed with the right supporting papers
- Review of tax deducted at source on rent, interest and property sales, and refund claims where too much was deducted
- Guidance on NRO and NRE accounts, remittances and the certificates banks ask for before sending money abroad
- Fully remote process, with documents shared securely and verification arranged for people outside India
How It Works
Determine residential status
We collect your passport stamps or travel dates for the relevant years and test them against the day-count conditions in the Income Tax Act, because every later step depends on whether you are non-resident or not.
Map all Indian income and assets
We list rent, interest, dividends, capital gains, business income and any other Indian receipts, and match them with Form 26AS, the Annual Information Statement and bank records so nothing is missed or reported twice.
Check TDS and treaty position
We review tax deducted on each payment, see whether a lower rate or treaty relief is available, and list the foreign certificates required, such as a tax residency certificate, before preparing computations.
Prepare the computation and draft return
We compute taxable income, set off losses and credits, and prepare the draft return with a short explanation of the tax payable or refund due, so you can review before anything is submitted.
File and verify the return
After your approval, we file the return on the Income Tax portal and help with verification. Options for people abroad include electronic verification codes through eligible Indian bank accounts or other methods the portal supports.
Follow up on refunds and notices
We track processing, help with refund credit to a validated bank account, respond to intimations or notices and explain what documents may be needed for future property or investment transactions.
Documents Required
- PAN and a copy of the passport with entry and exit stamps or travel details
- Visa, work permit or residence proof from the country of residence, where relevant
- NRO and NRE bank statements and interest certificates
- Rent agreements and rent receipts for Indian property, with tax deducted details if any
- Sale and purchase deeds and capital gains statements for property, shares or mutual funds
- Form 26AS and Annual Information Statement from the Income Tax portal
- Tax residency certificate and the prescribed treaty declaration from the country of residence
- Proof of foreign tax paid on income also taxed in India
- Details of an Indian bank account for refunds and verification
Timeline and Fees
Indicative timeline: Preparation is generally possible in a couple of weeks after complete documents arrive. Property sale planning and refund processing depend on the buyer, the bank and Income Tax Department processing times.
Professional fee: The fee depends on the number and type of Indian income sources, whether property or capital gains are involved, whether treaty claims are needed and how many years are being filed. Contact our team with a short summary for a written quote.
What Can Go Wrong if This Is Missed or Done Incorrectly
- Excess tax deducted at source on NRI income may remain unrecovered if the return is not filed in time
- Wrong residential status can lead to income being reported on the wrong basis and later demands with interest
- Not reporting Indian income or assets may attract penalties and scrutiny under the Income Tax Act
- Remittances made without the proper certificates and forms can be refused by banks or breach foreign exchange rules
- Missing treaty paperwork can mean paying tax in both countries without relief
Frequently Asked Questions
Do NRIs have to file an income tax return in India?
A return is generally required when your Indian income exceeds the basic exemption limit or when other conditions in the law apply. Even where the limit is not crossed, filing is often sensible to claim a refund of excess TDS or to carry forward losses. We check your case against current rules.
How is NRI status decided for tax purposes?
Status depends on the number of days you stay in India in the year and in earlier years, with some additional conditions for citizens who visit from abroad. The tax residence test is separate from the test used under foreign exchange law, so a person can be treated differently under each.
Which ITR form do NRIs use?
NRIs cannot use the simplest salary-and-one-house form. Most file the form meant for individuals with capital gains or multiple income sources, and the business and professional income form if they run a business in India. The right choice depends on your income, and we confirm it before preparing the return.
Is the income in my NRE account taxable in India?
Interest on NRE accounts is generally exempt while you remain a non-resident, but the treatment changes when your residential status changes. Interest on NRO accounts is taxable in India and usually has tax deducted at source. Because this depends on status, we review it each year rather than assume it.
How is tax handled when an NRI sells property in India?
The buyer is required to deduct tax at source on the sale of property by a non-resident, which often exceeds the actual tax on the gain. The seller can apply for a lower deduction certificate before the sale or claim a refund through the return afterwards. Planning before the sale avoids blocked funds.
Can I send sale proceeds or rent abroad freely?
Remittances from an NRO account are allowed subject to conditions and annual limits under foreign exchange rules, and banks usually need a chartered accountant certificate and a form for the transfer. We prepare these papers, but the final decision on the remittance rests with your bank.
Official Sources
Rules, forms and fees change. Check the current position on the official portal:
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Last reviewed: . Laws, fees and procedures change; check the official portal before you act.
Disclaimer: The information on this page is for general informational purposes only and does not constitute professional legal, tax or compliance advice. Requirements vary by situation. Please consult a qualified CA or CS for advice specific to your needs. Government fees and timelines are subject to change; verify with the relevant authority before proceeding.