NRI Tax Services in India

EzyBiz India Consulting LLP provides professional NRI tax services in India for Non-Resident Indians (NRIs), Overseas Citizens of India (OCIs), returning Indians and overseas individuals with income, property, investments or financial interests in India.

Our Chartered Accountants assist with Indian income-tax return filing, residential status, Double Taxation Avoidance Agreements (DTAA), taxation of property and investments, capital gains, lower or nil TDS certificates, FEMA compliance and repatriation of funds abroad.

We help NRIs living in the USA, UK, UAE, Canada, Australia, Singapore and other countries manage their Indian taxation and regulatory requirements remotely through email, video meetings and electronic document sharing.

Whether you need to file an Indian tax return, sell property, claim a tax refund, transfer funds abroad or resolve an income-tax notice, EzyBiz India can assist with the relevant Indian tax and regulatory requirements.

NRI Taxation Services in India — What We Offer

Indian tax compliance for NRIs frequently involves more than filing an income-tax return. Residential status, TDS, DTAA, investment taxation and FEMA can affect the same transaction.

Our services cover the following areas:

NRI Tax Service	How EzyBiz India Can Assist
Residential Status	Determination of non-resident, resident, RNOR and deemed-resident status.
NRI Income-Tax Return Filing	Computation, ITR preparation, TDS reconciliation, refund claims and tax reporting.
DTAA Advisory	Tax treaty interpretation, Tax Residency Certificate review and applicable treaty documentation.
Property Taxation	Capital gains, property-sale TDS, lower deduction certificates and taxation of rental income.
Investment Taxation	Taxation of Indian shares, mutual funds, dividends, interest and capital gains.
Bank Account Taxation	NRE, NRO and FCNR account-related tax and FEMA advisory.
Foreign Remittances	Form 145/146 assistance, NRO repatriation and authorised dealer bank documentation.
Returning NRIs	RNOR planning and tax implications of returning permanently to India.
Income-Tax Notices	Notice replies, assessments, reassessments, rectification and appellate assistance.

Clients requiring only return preparation and filing can also visit our dedicated NRI income-tax return filing services page.

Who Needs NRI Tax Services in India?

Our services are suitable for individuals living abroad who have Indian income, assets or financial transactions that may create tax or regulatory obligations.

Common situations include:

• An NRI receiving rent from property in India.
• An overseas Indian selling a residential or commercial property.
• An NRI earning interest, dividends or capital gains from Indian investments.
• A taxpayer seeking a refund of excess Indian TDS.
• An individual claiming DTAA relief on Indian income.
• An NRI transferring funds from an NRO account to an overseas account.
• A person returning to India and considering RNOR status.
• An overseas resident receiving an Indian income-tax notice.
• An individual inheriting Indian assets or transferring funds to family members.

The correct tax treatment depends on the person’s residential status, income profile, transaction history and applicable statutory provisions.

Who Is an NRI Under Indian Income-Tax Law?

Residential status is one of the first matters to examine when determining an individual’s Indian income-tax liability.

An Indian citizen living abroad is not automatically treated as non-resident for every tax year. Equally, possessing an Indian passport or an OCI card does not independently establish income-tax residential status.

Basic Residential Status Rules

Under Section 6 of the Income-tax Act, 2025, the ordinary tests generally examine whether an individual is present in India for:

• 182 days or more during the relevant tax year; or
• 60 days or more during that year and 365 days or more during the preceding four years.

Important exceptions and modifications apply to certain Indian citizens leaving India for employment, crew members, Indian citizens or persons of Indian origin visiting India, and individuals meeting prescribed Indian-income conditions.

For specified visiting Indian citizens and persons of Indian origin, the 120-day rule may become relevant. The deemed-resident provisions also require separate examination.

The applicable calculation should be based on actual travel records, Indian income and relevant statutory conditions.

Resident, RNOR and Non-Resident Status

Status	General Income-Tax Implications
Non-Resident	Generally taxable in India on income received or deemed received in India and income accruing, arising or deemed to accrue or arise in India, subject to applicable provisions.
Resident but Not Ordinarily Resident (RNOR)	Broader taxation than a non-resident, but specified foreign income may remain outside Indian taxation.
Resident and Ordinarily Resident	Generally subject to Indian taxation on worldwide income, with applicable relief and disclosure requirements.

The Income-tax Act, 2025 applies to tax years beginning on or after 1 April 2026. Earlier tax years remain governed by the Income-tax Act, 1961 under the applicable transition provisions.

For additional guidance, refer to the Income Tax Department’s Non-Resident FAQs.

What Income Is Taxable in India for an NRI?

NRIs are generally taxable in India on income falling within the applicable Indian-source and receipt rules. Foreign income is not automatically taxable in India merely because the individual is an Indian citizen.

Common taxable income categories include:

• Salary for employment services performed in India.
• Rental income from Indian property.
• Interest on taxable Indian bank deposits.
• Dividends from Indian companies.
• Capital gains from Indian property, shares and mutual funds.
• Indian business or professional income.
• Specified pension, investment or other Indian-source receipts.

Whether particular income is taxable and at what rate may also depend on the applicable Double Taxation Avoidance Agreement.

Example: NRI Receiving Rent and Bank Interest

Suppose an NRI living in the UAE receives rental income from a property in Delhi and interest from an NRO fixed deposit.

Both categories of income require examination under Indian income-tax law, even though the individual resides outside India. The NRI may need to consider allowable deductions, applicable TDS credits, tax return requirements and treaty provisions.

The final tax position must be established from the actual income and applicable law rather than assuming that overseas residence makes all Indian receipts exempt.

NRI Income-Tax Return Filing and Refund Services

Not every NRI must file an Indian income-tax return merely because they live outside India or maintain an Indian bank account.

Return filing requirements depend on taxable income, statutory filing conditions, capital gains, TDS and other relevant circumstances.

Return filing can be especially important where the NRI has:

• Taxable Indian salary, rent or investment income.
• Capital gains from property or investments.
• Excess TDS requiring a refund claim.
• Eligible losses that need to be reported or carried forward.
• A requirement to disclose particular transactions or income.
• Tax treaty relief requiring appropriate reporting.

Our NRI Return Filing Process

Depending on the assignment, we review the individual’s residential status, Indian-source income, capital gains, deductions, tax credits and supporting documentation.

We also reconcile available AIS, Form 26AS and other reported information to identify potential mismatches before preparing the return.

For full filing assistance, visit NRI Tax Return Filing Services in India.

DTAA Benefits and International Tax Advisory for NRIs

India has Double Taxation Avoidance Agreements with numerous countries. These agreements can determine how taxing rights are shared between India and the taxpayer’s country of tax residence.

Relevant income may include salary, pension, dividends, interest, immovable property income, business profits and capital gains.

A treaty does not automatically make every Indian receipt exempt. The applicable treaty article, beneficial ownership requirements where relevant, residency and supporting documentation must be examined.

Tax Residency Certificate and Treaty Documentation

A non-resident claiming applicable treaty benefits may need a valid Tax Residency Certificate (TRC) and the prescribed additional information.

Under the Income-tax Act, 2025, Form 41 broadly corresponds to the earlier Form 10F framework.

For certain payments, the correct documentation should be arranged before withholding tax is deducted or the payment is processed.

Read our detailed article on DTAA benefits for NRIs.

Foreign Tax Credit

Where the same income is taxable in India and another country, the relevant treaty or domestic law may provide relief from double taxation.

The available mechanism depends on the jurisdiction of tax residence, income category, taxes paid and applicable treaty provisions.

We can assist with the Indian tax position and coordinate information with the client’s overseas tax adviser where foreign-country reporting is involved.

NRI Property Sale and Capital Gains Tax Services

Selling property in India is often one of the most significant tax transactions undertaken by an NRI.

The transaction may involve capital gains computation, tax withholding by the buyer, lower deduction certificate applications, income-tax return filing, refunds and repatriation of the sale proceeds.

Our services cover:

• Review of property acquisition and ownership details.
• Short-term or long-term capital gains classification.
• Calculation of cost of acquisition and eligible expenditure.
• Capital gains exemptions and reinvestment planning.
• Buyer-side TDS compliance.
• Lower or nil TDS certificate assistance.
• Income-tax return filing and refund claims.
• Tax and FEMA requirements for transferring sale proceeds abroad.

For current TDS provisions, rates, examples and buyer compliance, read our comprehensive guide on TDS on sale of property by NRI in India.

TDS on NRI Property Sale

The withholding framework applicable to a non-resident seller is different from the 1% property TDS mechanism applicable to certain resident sellers.

The buyer should determine the seller’s residential status and applicable withholding obligation before making payment. A lower or nil deduction certificate may be relevant where the statutory conditions are met.

The property-specific article linked above provides the detailed withholding and compliance explanation, including changes introduced from 1 October 2026.

Lower or Nil TDS Certificate Assistance for NRIs

In some transactions, tax withheld at source can exceed the non-resident’s expected final Indian income-tax liability.

A lower or nil deduction certificate may help address this where permitted by law and authorised by the Income Tax Department.

Common circumstances requiring consideration include:

• Property sale involving a relatively small taxable gain compared with the sale consideration.
• Eligible exemptions or deductions affecting the ultimate tax liability.
• Payments for which an applicable treaty or other statutory provision reduces taxation.

Under Section 395(1) of the Income-tax Act, 2025, the prescribed lower deduction application framework generally uses Form 128, corresponding broadly to the earlier Form 13 application under Section 197 of the Income-tax Act, 1961.

An application typically requires supporting tax computations, transaction documents and financial information.

The certificate is subject to the tax authority’s review. Eligibility and approval cannot be guaranteed.

Taxation of Shares, Mutual Funds and Other NRI Investments

NRIs investing in Indian shares, mutual funds, bonds and other securities may have income-tax obligations relating to capital gains, dividends, interest and withholding.

The treatment varies according to the investment category, holding period, applicable provisions and tax treaty.

Important issues can include:

• Short-term and long-term capital gains.
• Tax on dividends and interest.
• Equity shares and equity-oriented mutual funds.
• Debt-oriented and specified mutual funds.
• Listed and unlisted securities.
• TDS and applicable treaty benefits.
• Tax return reporting and refund of excess TDS.

See our detailed guide on taxation of shares and mutual funds for NRIs.

NRE, NRO and FCNR Bank Account Taxation

The tax treatment of Indian bank account interest depends on the type of account, residential status and applicable statutory conditions.

Account	General Indian Tax Position
NRE	Interest can qualify for exemption where the relevant statutory conditions are satisfied.
NRO	Interest is generally taxable in India, subject to applicable treaty relief.
FCNR(B)	Interest may qualify for exemption under the applicable conditions.

An NRI should also understand that FEMA residence and income-tax residence are determined under different rules.

Changes in residential status can require existing bank accounts to be redesignated or reviewed under RBI regulations.

Read our guide on NRE, NRO and FCNR bank accounts in India.

Official banking guidance is also available through the Reserve Bank of India.

FEMA, NRO Repatriation and Foreign Remittance Services

NRIs often need assistance transferring legitimate Indian funds to overseas bank accounts.

Common sources include:

• Property sale proceeds.
• Rental income.
• Inherited funds.
• NRO account balances.
• Dividends and investment proceeds.
• Other eligible Indian-source receipts.

Before a remittance is made, the source of funds, applicable taxes, FEMA eligibility and bank documentation should be reviewed.

NRO Repatriation and the USD 1 Million Facility

Under the applicable RBI framework, eligible NRI/OCI remittances from NRO balances and certain assets may fall within the USD 1 million per financial year facility, subject to prescribed conditions.

This limit should not be treated as automatically applicable to every remittance. Different routes and rules may apply based on the nature and origin of the funds.

See our detailed article on repatriating funds from an NRO account abroad.

Form 145 and Form 146

For applicable remittances governed by the Income-tax Act, 2025, Form 145 and Form 146 broadly replace the earlier Form 15CA and Form 15CB procedures.

These forms are relevant according to the prescribed reporting and certification conditions. Not every outward remittance automatically requires both forms.

Our assistance can include taxability review, applicable CA certification and coordination of prescribed documentation with the authorised dealer bank.

Gifts, Inheritance and Family Transfers Involving NRIs

NRIs receiving gifts, inheritances or family transfers involving Indian assets should examine the relevant income-tax and FEMA consequences.

Although receipt of an asset by inheritance may have different tax consequences from a subsequent sale, the later transaction can give rise to capital gains, TDS and remittance considerations.

The documentation required may include:

• Will, succession or inheritance documents.
• Gift deed and relationship evidence where applicable.
• Original acquisition records.
• Bank and source-of-funds documentation.
• Valuation documents and supporting tax records.

We assist with the Indian tax analysis, related documentation and regulatory aspects of these transactions.

NRI Returning to India — Tax and RNOR Planning

NRIs planning to return permanently to India should review their prospective residential status and the treatment of overseas income and assets before relocation.

Depending on the individual’s history and the statutory conditions, Resident but Not Ordinarily Resident (RNOR) status may apply for one or more tax years.

Relevant planning considerations may include:

• Foreign bank accounts and investments.
• Overseas salary, bonuses and stock options.
• Foreign rental income.
• Retirement funds and pension income.
• Capital gains from overseas assets.
• Tax treaty relief and foreign tax credit.
• Foreign asset reporting after becoming ordinarily resident.
• Redesignation of Indian bank accounts under FEMA.

Early planning can help identify the correct tax and compliance obligations before a person becomes resident in India.

Read our specialist guide on NRI returning to India tax planning and RNOR status.

NRI Income-Tax Notices, Assessments and Appeals

NRIs may receive Indian income-tax notices relating to unreported income, residential status, capital gains, bank interest, property transactions, TDS mismatches or other information available to the Income Tax Department.

Our assistance includes:

• Examination of notices and information requests.
• Preparation of factual and legal replies.
• Scrutiny assessment and faceless proceedings.
• Reassessment matters.
• Rectification and penalty proceedings.
• Eligible tax appeals and dispute-resolution support.

Where a dispute involves DTAA, residency, capital gains or non-resident withholding, we combine the underlying international tax analysis with the assessment response.

For more information, visit our Income Tax Assessment and Litigation Services page.

NRI Tax Services for Clients Living Overseas

EzyBiz India provides remote Indian tax and regulatory assistance to eligible overseas clients.

NRI Tax Services for USA and Canada Residents

We assist with Indian taxation of property, rental income, investment income, TDS, refunds and applicable treaty considerations.

Where US or Canadian tax reporting is involved, the client may also need advice from a qualified local tax adviser. We can coordinate Indian-source tax information for that purpose.

NRI Tax Services for UK and UAE Residents

Clients based in the UK and UAE frequently seek assistance with Indian property transactions, bank interest, return filing, DTAA documentation and remittance of funds.

Tax treaty eligibility depends on the actual country of tax residence and applicable treaty conditions.

Services for Australia, Singapore and Other Countries

Our Indian tax advisory services are also available remotely to NRIs living in Australia, Singapore, Europe and other overseas jurisdictions.

The scope of advice is determined according to the Indian income, assets and transactions involved.

How EzyBiz India Handles NRI Tax Matters

Initial Consultation and Requirement Review

We first understand the client’s country of residence, Indian income, property, investments, banking arrangements and specific tax or regulatory requirements.

Documents and Residential Status Review

Depending on the assignment, we request the necessary tax returns, bank statements, property or investment documents, travel history and tax deduction records.

Tax and Compliance Assessment

We identify relevant provisions, tax computations, reporting requirements, treaty benefits and FEMA obligations.

Preparation and Submission

Where included in the engagement, we assist with tax return filing, lower TDS applications, tax declarations, remittance certification or representations before the tax authorities.

Post-Filing and Transaction Assistance

We can assist with subsequent queries, TDS reconciliation, refund matters and applicable follow-up compliance.

Why Choose EzyBiz India as Your NRI Tax Consultant?

Integrated Tax, DTAA and FEMA Advice

Many NRI transactions involve multiple areas of Indian law. Our services bring together income-tax analysis, applicable treaty considerations, withholding, FEMA and related regulatory requirements.

Chartered Accountant-Led Advisory

EzyBiz India Consulting LLP is led by CA Anil Agrawal, a Chartered Accountant with over 20 years of professional experience.

Remote Assistance for Overseas Clients

Clients can discuss requirements, submit documentation and coordinate tax compliance from outside India.

Transaction-to-Compliance Support

Where required, our assistance can cover the complete Indian tax workflow, from advance transaction planning and withholding review to tax return filing and subsequent enquiries.

Frequently Asked Questions About NRI Tax Services

Do all NRIs need to file an income-tax return in India?

No. The requirement depends on taxable Indian income, capital gains and other statutory filing conditions. An NRI may also file a return to claim a refund of excess tax deducted in India.

Is foreign salary taxable in India for an NRI?

Foreign salary is not automatically taxable in India merely because the recipient is an Indian citizen. Taxability depends on residential status, where employment services are performed, receipt rules and relevant treaty provisions.

Can NRIs claim DTAA benefits?

Yes, where the taxpayer qualifies under the relevant treaty and satisfies the applicable statutory and documentation requirements. A Tax Residency Certificate and prescribed information may be necessary.

Is NRE bank interest tax-free in India?

Interest on a qualifying NRE account may be exempt from Indian income tax where the statutory conditions are fulfilled. NRO interest is generally taxable, subject to any applicable treaty relief.

Can an NRI obtain a lower TDS certificate?

A lower or nil tax deduction certificate may be available where the relevant legal conditions are satisfied and the tax authority approves the application. It is not automatic.

What happens when an NRI sells property in India?

The sale may involve capital gains tax, buyer-side TDS, eligible exemptions, tax return reporting and FEMA rules governing remittance of sale proceeds. Professional review before the sale can be particularly useful.

Can an NRI transfer funds from an NRO account abroad?

Eligible transfers may be permitted under applicable RBI regulations, subject to tax compliance, source-of-funds verification, prescribed limits and bank documentation.

Can an NRI claim a refund of excess TDS?

Where eligible TDS credit exceeds the final Indian tax liability, the excess can generally be claimed as a refund through the applicable income-tax return process.

What is RNOR status for a returning NRI?

RNOR stands for Resident but Not Ordinarily Resident. It is a specific Indian income-tax residential category that may affect the taxation of certain foreign income when an individual returns to India.

Can EzyBiz assist NRIs without visiting India?

Many Indian tax and regulatory assignments can be managed remotely through electronic documentation and online filings, subject to any matter-specific verification or personal appearance requirements.

Related NRI Tax and Regulatory Services

• NRI Income-Tax Return Filing Services
• Sale of Property by NRI – Tax and TDS Guide
• DTAA Benefits for NRIs
• Returning to India – Tax and RNOR Planning
• NRI Bank Accounts in India
• NRI Shares and Mutual Funds Taxation
• Remitting NRO Account Funds Abroad

Contact EzyBiz India for NRI Tax Services

For assistance with Indian taxation, return filing, property capital gains, DTAA, lower TDS certificates, FEMA or repatriation, contact our team.

CA Anil Agrawal
Founder, EzyBiz India Consulting LLP
Chartered Accountant with over 20 years of professional experience.

Mobile / WhatsApp: +91 98992 17778
Email: anil@ezybizindia.in
Website: https://ezybizindia.in/