NRI Taxation

An individual's Indian tax position begins with residential status under Section 6 of the Income-tax Act, 1961, including the deemed residence and resident-but-not-ordinarily-resident categories. We compute status on day counts and the source of income, then determine what India can tax. Treaty analysis follows where two countries claim the same income. That covers tie-breaker tests, relief under Sections 90 and 91, and the tax residency certificate and Form 10F. Recurring work includes return filing and capital gains on Indian shares and property. A property sale by a non-resident attracts withholding under Section 195, and buyers often deduct at the wrong rate. A certificate under Section 197 settles the rate in advance. Repatriation is handled through Form 15CA and 15CB, with the FEMA route documented. The source may be an NRO account, a property sale, or an inheritance. We also cover the foreign asset disclosure schedules that apply once a person becomes resident. Omitting them carries a consequence under the Black Money Act, 2015. Rental income from Indian property held by a non-resident is handled in the same return. Where returns were not filed in earlier years, we assess the correction route available.