NRI Taxation Services in India

EzyBiz India Consulting LLP provides comprehensive NRI Taxation Services in India to Non-Resident Indians, Overseas Citizens of India, Persons of Indian Origin, foreign nationals and global families having income, investments, property or financial interests in India.

Indian tax obligations for NRIs may arise from salary, rental income, interest, investments, capital gains, property transactions, inheritance, gifts or business interests. The tax treatment may also depend on the person’s residential status, the source of income and the applicable Double Taxation Avoidance Agreement.

Our professionals assist NRIs with residential status determination, income tax return filing, DTAA benefits, foreign tax credit, property taxation, capital gains, lower TDS certificates, remittances, repatriation of funds, income tax notices, assessments and regulatory compliance.

Whether you earn income in India, own or sell property, maintain NRE or NRO accounts, receive investments or transfer funds between India and another country, we provide practical support for managing your Indian tax affairs.

Comprehensive NRI Tax Advisory and Compliance Support

NRI taxation often involves a combination of Indian income-tax provisions, tax treaties, banking regulations and FEMA requirements. A transaction that appears simple may create tax deduction, reporting or remittance obligations.

We assist clients in identifying their tax exposure, evaluating available exemptions and treaty relief, preparing the required documentation and completing tax filings within the prescribed timelines.

Our NRI taxation services cover:

• residential status and scope of taxable income;
• filing of income-tax returns in India;
• taxation of salary, rent, interest and investment income;
• sale and purchase of immovable property;
• capital gains computation and exemption planning;
• lower or nil TDS certificate applications;
• DTAA benefits and foreign tax credit;
• tax implications of gifts and inheritance;
• remittances and repatriation of funds;
• income-tax notices, assessments and appeals; and
• coordination of income-tax and FEMA compliance.

Who Is Considered an NRI for Indian Income-Tax Purposes?

A person’s residential status under the Income-tax Act is determined separately for each financial year. It generally depends on the number of days spent in India and the conditions prescribed under the applicable tax provisions.

A person may be classified as:

Resident and Ordinarily Resident

A Resident and Ordinarily Resident may generally be taxable in India on worldwide income, subject to applicable exemptions and treaty benefits.

Resident but Not Ordinarily Resident

A Resident but Not Ordinarily Resident may have limited taxation in India in respect of certain foreign income, depending upon the nature and source of that income.

Non-Resident

A Non-Resident is generally taxable in India on income received, accrued, deemed to accrue or deemed to be received in India, subject to the Income-tax Act and the applicable DTAA.

Determining the correct residential status is the first step in evaluating an individual’s Indian tax liability. It affects the scope of taxable income, disclosure requirements, foreign asset reporting and availability of treaty relief.

Residential Status Advisory for NRIs

We assist NRIs, returning Indians and expatriates in determining their residential status under Indian tax law.

Our review may include:

• number of days spent in India;
• past residential history;
• citizenship and immigration position;
• employment or business outside India;
• income earned or received in India;
• foreign income and overseas assets;
• applicability of special residency provisions; and
• possible transition from NRI to RNOR or resident status.

We also advise returning Indians on the tax implications of becoming resident in India, including the possible taxation and disclosure of foreign income and overseas assets.

Scope of Taxable Income for NRIs in India

The taxability of an NRI depends on the nature of income, the place where it accrues or arises, the place of receipt and the applicable tax treaty.

Common sources of Indian income for NRIs include:

Salary Income

Salary may be taxable in India where employment services are performed in India or where the relevant provisions deem the income to arise in India.

Rental Income

Rental income from property situated in India is generally taxable in India. Eligible municipal taxes, standard deductions and interest on borrowed capital may be considered subject to applicable conditions.

Interest Income

Interest earned on NRO accounts, fixed deposits, bonds and other Indian investments may be taxable in India. Interest from qualifying NRE accounts may be exempt where the prescribed conditions are satisfied.

Capital Gains

Capital gains may arise from the sale of property, shares, mutual funds, securities or other capital assets situated in India. The applicable tax rate depends on the nature of the asset and the period of holding.

Business or Professional Income

Income from a business connection, permanent establishment, profession or commercial activity in India may become taxable in India depending on the facts and applicable treaty provisions.

Dividend and Investment Income

Dividend income and income from Indian investments may be taxable in India and may also be subject to tax deduction at source.

NRI Income-Tax Return Filing Services

An NRI may be required to file an income-tax return in India where taxable income exceeds the applicable threshold or where filing is mandatory under specified provisions.

Filing may also be necessary to:

• claim a refund of excess TDS;
• report capital gains or property transactions;
• carry forward eligible losses;
• claim DTAA benefits;
• claim foreign tax credit;
• disclose specified income or transactions; or
• respond to a notice from the Income Tax Department.

We assist with preparation and filing of income-tax returns for:

• NRIs and OCIs;
• foreign nationals having Indian income;
• returning Indians;
• expatriates working in India;
• overseas individuals owning Indian property;
• NRIs receiving rental or investment income; and
• NRIs selling property, shares or other assets in India.

Our return-filing process includes review of income records, Form 26AS, Annual Information Statement, TDS details, capital gains information, property documents and applicable treaty provisions.

Documents Commonly Required for NRI Tax Return Filing

Depending on the nature of income, the following documents may be required:

• PAN and passport;
• immigration or travel details;
• Indian and overseas address details;
• Form 26AS and Annual Information Statement;
• bank statements;
• NRE and NRO account statements;
• salary documents;
• rental income details;
• property purchase and sale documents;
• capital gains statements;
• investment statements;
• TDS certificates;
• Tax Residency Certificate;
• Form 10F;
• foreign tax payment evidence; and
• previous income-tax returns and assessment records.

The exact document list varies according to the client’s income profile and transaction history.

Taxation of Property Transactions for NRIs

Property transactions are among the most common tax matters faced by NRIs in India. The tax implications may arise at the time of purchase, ownership, rental or sale of immovable property.

We assist NRIs with:

• taxation on purchase and sale of property in India;
• computation of capital gains;
• determination of cost of acquisition and indexed cost;
• tax deduction at source on property transactions;
• lower TDS certificate applications;
• exemption planning under the Income-tax Act;
• reporting of rental income;
• treatment of inherited or gifted property;
• remittance of sale proceeds outside India; and
• response to notices relating to property transactions.

Purchase of Immovable Property by an NRI

An NRI may purchase certain categories of immovable property in India subject to applicable FEMA and RBI regulations.

Before completing the transaction, it is important to review:

• eligibility to purchase the property;
• nature and location of the property;
• source and mode of payment;
• payment through permitted banking channels;
• applicable tax deduction requirements;
• registration and stamp-duty implications;
• ownership structure; and
• future repatriation of sale proceeds.

Where property is purchased jointly, the contribution of each co-owner and the ownership percentage should be properly documented.

Sale of Property by an NRI

When an NRI sells immovable property situated in India, the resulting capital gains may be taxable in India.

The buyer may also be required to deduct tax at source under the applicable provisions. The TDS obligation in an NRI property sale is different from the procedure generally followed for purchase of property from a resident seller.

We assist sellers and buyers with:

• review of the sale agreement;
• determination of the seller’s residential status;
• classification of the capital gain;
• computation of taxable capital gains;
• identification of eligible exemptions;
• calculation of estimated tax liability;
• lower TDS certificate applications;
• compliance by the buyer;
• filing of the NRI’s income-tax return; and
• claim of refund where excess tax has been deducted.

Capital Gains on Sale of Property

The tax treatment of capital gains depends on the period for which the property was held and the provisions applicable in the relevant financial year.

The computation may require examination of:

• original purchase price;
• stamp-duty value;
• cost of construction or improvement;
• brokerage and transfer expenses;
• inherited or gifted ownership history;
• fair market value, where applicable;
• indexation benefit, where permitted;
• joint ownership;
• reinvestment in another property; and
• investment in specified assets.

Accurate documentation is important because the Income Tax Department may compare the transaction with information available in the Annual Information Statement, registration records and tax deduction statements.

Capital Gains Exemption Planning

Subject to fulfilment of prescribed conditions, an NRI may be eligible to claim exemption by reinvesting the capital gains or sale consideration in specified assets.

The availability of exemption depends on:

• nature of the asset sold;
• period of holding;
• amount reinvested;
• type of new asset;
• timing of purchase or construction;
• restrictions on transfer of the new asset;
• deposit under the Capital Gains Account Scheme; and
• compliance with the relevant statutory conditions.

We assist clients in evaluating the available exemption options before completion of the transaction so that the documentation and timelines can be planned properly.

TDS on Sale of Property by an NRI

A buyer purchasing property from an NRI may be required to deduct tax at source at the rates prescribed for payments to non-residents.

The tax may be deducted on the consideration payable unless the seller obtains a lower or nil deduction certificate from the Income Tax Department.

The buyer may need to:

• obtain a Tax Deduction Account Number;
• deduct tax at the appropriate rate;
• deposit the tax within the prescribed period;
• file the applicable TDS return; and
• issue the TDS certificate to the seller.

Failure to comply may result in interest, late filing fees, penalty or recovery proceedings.

We assist in coordinating the tax deduction process for both NRI sellers and resident buyers.

Lower or Nil TDS Certificate for NRIs

In many property transactions, the amount of tax deductible on the gross sale consideration may be significantly higher than the seller’s actual tax liability.

An eligible NRI may apply to the Income Tax Department for a certificate authorising deduction of tax at a lower rate or at nil rate.

A lower TDS application may require:

• sale agreement or draft agreement;
• purchase deed;
• ownership documents;
• computation of capital gains;
• details of improvement expenses;
• proposed exemption claim;
• PAN and passport;
• travel and residential status details;
• previous income-tax returns;
• tax payment information;
• bank details; and
• supporting documentary evidence.

We assist with preparation of the application, capital gains computation, supporting documents and responses to queries raised by the tax authorities.

Refund of Excess TDS

Where tax has been deducted in excess of the final tax liability, the NRI may claim a refund by filing an income-tax return in India.

The refund claim may involve:

• verification of Form 26AS;
• reconciliation with the Annual Information Statement;
• reporting of the property transaction;
• computation of capital gains;
• claim of eligible exemption;
• adjustment of advance tax or self-assessment tax; and
• validation of the Indian bank account for refund.

The processing time depends on the accuracy of the return, availability of TDS credit and whether the return is selected for verification or assessment.

Rental Income from Property in India

Rental income from property situated in India may be taxable in the hands of an NRI.

The taxable income may be determined after considering:

• gross rent received or receivable;
• municipal taxes actually paid;
• standard deduction;
• interest on borrowed capital;
• co-ownership share;
• vacancy allowance, where applicable; and
• applicable treaty provisions.

The tenant may also have a TDS obligation where rent is paid to an NRI.

We assist with computation of rental income, TDS reconciliation, tax return filing and claim of eligible deductions.

DTAA Benefits for NRIs

India has entered into Double Taxation Avoidance Agreements with various countries. A DTAA may provide relief where the same income is taxable both in India and in the country of residence.

Treaty benefits may apply to income such as:

• salary;
• pension;
• interest;
• dividend;
• royalty;
• fees for technical services;
• capital gains;
• business income; and
• rental income.

The applicable treatment depends on the wording of the relevant treaty, domestic tax provisions and the facts of the case.

Tax Residency Certificate and Form 10F

To claim treaty benefits, an NRI may be required to obtain and furnish prescribed documentation, including:

• Tax Residency Certificate issued by the foreign tax authority;
• Form 10F;
• declaration regarding residential status;
• passport and address proof;
• details of foreign tax identification number; and
• supporting documents relating to the income.

We assist in reviewing treaty eligibility and preparing the required documentation for claiming the benefit.

Foreign Tax Credit

Where income has been taxed in India as well as outside India, relief may be available through foreign tax credit, subject to applicable conditions.

The claim may require:

• foreign tax return;
• tax payment certificate;
• withholding tax statement;
• proof of foreign income;
• applicable DTAA provisions;
• conversion of foreign currency amounts; and
• filing of prescribed forms within the required timeline.

We assist clients in reconciling foreign income and foreign taxes, evaluating the available credit and making the appropriate claim in the Indian income-tax return.

Taxation of Interest Income for NRIs

NRIs commonly earn interest from:

• NRE accounts;
• NRO accounts;
• fixed deposits;
• savings accounts;
• bonds;
• debentures;
• loans; and
• other financial investments.

The tax treatment varies according to the nature of the account, the individual’s residential status and the conditions prescribed under the tax law.

Interest from a qualifying NRE account may be exempt where the applicable conditions are satisfied. Interest from an NRO account is generally taxable in India and may be subject to tax deduction at source.

We assist with classification of interest income, TDS reconciliation, treaty relief and tax return reporting.

Taxation of Shares, Mutual Funds and Securities

NRIs investing in Indian shares, mutual funds, bonds or other securities may be liable to tax on:

• dividend income;
• interest income;
• short-term capital gains;
• long-term capital gains; and
• income from redemption or transfer of investments.

The tax treatment may depend on:

• type of security;
• period of holding;
• listed or unlisted status;
• mode of transaction;
• securities transaction tax;
• applicable special tax provisions;
• DTAA eligibility; and
• tax deducted at source.

We assist with review of capital gains statements, reconciliation of broker reports and preparation of the income-tax return.

Taxation of Gifts Received by NRIs

Gifts received by an NRI may have different tax implications depending on:

• identity of the donor;
• relationship between the donor and recipient;
• nature of the gift;
• value of the gift;
• occasion on which the gift is received;
• location of the asset; and
• applicable FEMA provisions.

Certain gifts received from specified relatives may be exempt under the Income-tax Act, subject to proper documentation.

For substantial gifts, it is advisable to maintain:

• gift deed;
• donor’s identity proof;
• recipient’s identity proof;
• relationship evidence;
• bank transfer records;
• source-of-funds evidence; and
• declarations confirming that the gift is voluntary and without consideration.

Inheritance by NRIs

Receipt of property, money or investments by way of inheritance is generally treated differently from income earned through a normal transaction.

However, later sale, transfer or repatriation of the inherited asset may create tax and FEMA implications.

We assist with:

• tax treatment of inherited property;
• determination of cost of acquisition;
• previous owner’s holding period;
• capital gains computation;
• documentation of inheritance;
• transmission of shares and investments;
• sale of inherited assets; and
• remittance of proceeds outside India.

NRI Foreign Remittance and Repatriation Services in India

NRI Taxation & Foreign Remittance

NRIs may need to remit funds outside India from sources such as property sale proceeds, rental income, inheritance, gifts, investments, fixed deposits, NRO accounts, dividends or other Indian income.

Foreign remittance generally requires coordinated compliance under:

• the Income-tax Act;
• applicable tax treaties;
• FEMA and RBI regulations;
• authorised dealer bank requirements; and
• prescribed income-tax forms and certificates.

We assist NRIs with:

• review of the source and nature of funds;
• determination of taxability in India;
• computation and payment of applicable tax;
• TDS and DTAA analysis;
• preparation of remittance documentation;
• filing of Form 15CA or Form 145;
• certification in Form 15CB or Form 146, where required;
• coordination with authorised dealer banks;
• repatriation of property sale proceeds;
• remittance from NRO accounts; and
• responses to bank or tax-authority queries.

Form 145 for Foreign Remittances- Earlier Form 15CA

Form 145 is the prescribed information form for payments to a non-resident or foreign company. It replaces the earlier Form 15CA for remittances made on or after 1 April 2026.

The form is filed by the person responsible for making the remittance before the payment is made. Depending on the nature, taxability and amount of the remittance, the relevant part of Form 145 must be completed.

Part A of Form 145- earlier form 15CA

Part A generally applies where the remittance is taxable and the remittance or aggregate remittances do not exceed ₹5 lakh during the tax year.

Part B of Form 145

Part B applies where the taxable remittance exceeds ₹5 lakh and a certificate or order has been obtained from the Assessing Officer under the applicable provisions.

Part C of Form 145

Part C applies where the taxable remittance exceeds ₹5 lakh and a Chartered Accountant has issued Form 146.

Part D of Form 145

Part D applies to remittances that are not taxable under the Income-tax Act, other than specified exempt categories.

Form 146 — Chartered Accountant’s Certificate- Earlier form 15CB

Form 146 replaces the earlier Form 15CB for remittances made on or after 1 April 2026.

It is a certificate issued by a Chartered Accountant for taxable payments to a non-resident or foreign company where the payment or aggregate payments exceed ₹5 lakh during the tax year.

The Chartered Accountant reviews:

• nature and purpose of the remittance;
• taxability under Indian law;
• relevant DTAA provisions;
• applicable withholding-tax rate;
• amount of tax deductible;
• supporting agreements and invoices;
• Tax Residency Certificate and Form 10F;
• grossing-up provisions, where applicable; and
• compliance with the prescribed documentation.

Form 146 is filed by the Chartered Accountant and is then used for completing Part C of Form 145.

Earlier Forms 15CA and 15CB

For remittances made up to 31 March 2026, the earlier Forms 15CA and 15CB continue to remain relevant.

Accordingly, the page should refer to both sets of forms:

• Form 15CA and Form 15CB — for remittances under the earlier framework; and
• Form 145 and Form 146 — for remittances made on or after 1 April 2026.

This will help the page rank for both the old, widely searched terminology and the new statutory form numbers.

Documents Commonly Required for Foreign Remittance

Depending on the transaction, the documents may include:

• PAN and passport;
• NRO or NRE bank statements;
• property sale deed;
• purchase deed and cost documents;
• capital gains computation;
• inheritance or gift documents;
• rental income records;
• invoice or agreement;
• Tax Residency Certificate;
• Form 10F;
• TDS challan;
• income-tax return;
• Form 145 or Form 15CA;
• Form 146 or Form 15CB; and
• declarations or documents required by the authorised dealer bank.

Foreign Remittance Service Process

Review of Transaction

We review the source of funds, purpose of remittance, recipient details and applicable tax and FEMA provisions.

Taxability and DTAA Analysis

We determine whether the remittance is taxable in India and whether treaty relief is available.

TDS and Tax Compliance

We compute the applicable withholding tax and assist with payment and reporting.

Form 146 or Form 15CB Certification

Where required, we issue the applicable Chartered Accountant’s certificate.

Form 145 or Form 15CA Filing

We assist with filing the prescribed remittance declaration.

Bank Coordination

We support the client in responding to documentation queries raised by the authorised dealer bank.

Frequently Asked Questions- FAQs

What replaced Form 15CA and Form 15CB?

For remittances made on or after 1 April 2026, Form 145 replaces Form 15CA and Form 146 replaces Form 15CB.

Is Form 146 required for every foreign remittance?

No. Its requirement depends on whether the remittance is taxable, the aggregate amount involved and whether an order or certificate has been obtained from the Assessing Officer.

Can an NRI remit property sale proceeds outside India?

Yes, subject to payment of applicable taxes, banking documentation and compliance with income-tax and FEMA requirements.

Do banks still ask for Form 15CA and Form 15CB?

Banks may continue to refer to the old terminology during the transition, but remittances made on or after 1 April 2026 are governed by Forms 145 and 146 under the new framework.

Can EzyBiz assist with Form 145 and Form 146?

Yes. We assist with taxability analysis, DTAA review, TDS computation, Form 146 certification, Form 145 filing and coordination with the authorised dealer bank.

FEMA and RBI Advisory for NRIs

NRI tax matters often overlap with FEMA and RBI regulations. We coordinate tax and regulatory advice in relation to:

• NRE, NRO and FCNR accounts;
• purchase and sale of property;
• inward and outward remittances;
• repatriation of sale proceeds;
• gifts between residents and non-residents;
• inheritance;
• investments in Indian entities;
• transfer of shares;
• return to India; and
• change in residential status.

The tax treatment and FEMA treatment should be reviewed separately because compliance under one law does not automatically ensure compliance under the other.

NRI Tax Notices, Assessments and Litigation Support

NRIs may receive income-tax notices relating to return filing, property transactions, capital gains, foreign remittances, TDS mismatches, high-value transactions or information appearing in the Annual Information Statement.

We assist clients in reviewing notices, identifying the underlying issue, preparing documentary evidence and submitting responses within the prescribed timeline.

Our support includes:

• response to income-tax notices;
• scrutiny assessment proceedings;
• faceless assessment proceedings;
• reassessment proceedings;
• verification of TDS and AIS information;
• rectification applications;
• penalty proceedings;
• stay of demand applications;
• appeals before the Commissioner of Income Tax (Appeals);
• appeals before the Income Tax Appellate Tribunal; and
• coordination with advocates for High Court and Supreme Court matters, where required.

For detailed support on assessments and appeals, click Income Tax Assessment and Litigation Services in India 

Common Reasons Why NRIs Receive Income-Tax Notices

An NRI may receive a notice for reasons such as:

• non-filing of an income-tax return;
• mismatch between return and Form 26AS;
• mismatch with Annual Information Statement data;
• sale or purchase of immovable property;
• substantial bank deposits;
• capital gains not correctly reported;
• claim of exemption without complete evidence;
• TDS deducted but not properly claimed;
• foreign remittance information;
• incorrect residential status;
• reporting of NRE or NRO interest;
• high-value investments;
• defective return; or
• reassessment based on information available with the department.

A timely and fact-based response can help avoid unnecessary additions, penalties and prolonged proceedings.

Rectification of Income-Tax Records

Where an order, intimation or demand contains an apparent mistake, an application for rectification may be filed under the applicable provisions.

Common rectification issues include:

• TDS credit not allowed;
• advance tax or self-assessment tax not considered;
• incorrect tax demand;
• mismatch in brought-forward losses;
• computational error;
• incorrect interest calculation; and
• refund adjustment issues.

We assist with review of the order, reconciliation of tax records and preparation of the rectification application.

Stay of Income-Tax Demand

Where a disputed tax demand has been raised, an NRI may require protection from recovery while an appeal or rectification application is pending.

We assist in preparing stay applications covering:

• background of the dispute;
• prima facie merits;
• financial hardship;
• amounts already paid;
• pending appellate proceedings;
• documentary support; and
• request for suspension of recovery.

Appeals Before CIT(A) and ITAT

Where an assessment or penalty order is adverse, an appeal may be filed before the appropriate appellate authority.

Our support may include:

• review of the assessment or penalty order;
• preparation of statement of facts;
• drafting of grounds of appeal;
• condonation of delay applications;
• additional evidence applications;
• written submissions;
• paper books;
• rejoinders;
• hearing preparation; and
• coordination for appellate representation.

For matters before the High Court or Supreme Court, we coordinate with experienced tax lawyers, advocates, senior counsel and advocates-on-record from our professional panel.

NRI Business Setup and India Market Entry Services

Many NRIs and overseas entrepreneurs wish to establish or expand a business presence in India. In addition to tax advisory, we assist with business setup and India market entry planning.

Our support may include:

• selection of the appropriate business structure;
• incorporation of a private limited company;
• registration of a wholly owned subsidiary;
• joint venture structuring;
• branch office, liaison office or project office setup;
• foreign direct investment advisory;
• FEMA and RBI compliance;
• shareholder and funding structure;
• tax and regulatory registrations;
• accounting and payroll setup;
• ongoing corporate compliance; and
• repatriation and exit planning.

The appropriate structure depends on the nature of business, ownership, funding model, commercial objectives and regulatory requirements.

Business Structures Available to NRIs

NRIs may consider different structures depending on the proposed activity.

Private Limited Company

A private limited company is commonly used for carrying on business in India, raising capital and creating a separate legal entity.

Wholly Owned Subsidiary

An overseas company may establish a wholly owned subsidiary in India, subject to foreign investment regulations and sectoral conditions.

Joint Venture

A joint venture may be suitable where the foreign or NRI investor collaborates with an Indian partner for market access, technology, distribution or local operations.

Branch Office, Liaison Office or Project Office

Foreign entities may consider establishing a branch office, liaison office or project office, subject to the nature of activities and RBI conditions.

Tax Considerations While Setting Up a Business in India

Before establishing a business, an NRI or overseas investor should evaluate:

• tax residency and permanent establishment exposure;
• choice of entity;
• applicable corporate tax rate;
• withholding tax obligations;
• transfer pricing requirements;
• GST registration;
• repatriation of profits;
• dividend and capital gains taxation;
• foreign investment regulations;
• funding through equity or debt;
• related-party transactions; and
• exit strategy.

We provide an integrated review covering tax, FEMA, corporate law and operational compliance.

Advisory for Returning Indians

A person returning to India may face a change in residential status and taxability.

Important matters may include:

• transition from non-resident to RNOR or resident;
• taxation of foreign income;
• disclosure of foreign assets;
• treatment of overseas bank accounts;
• foreign retirement benefits;
• stock options and investments;
• overseas business interests;
• foreign tax credit;
• remittance of funds to India; and
• restructuring of investments before return.

Early planning can help reduce avoidable compliance issues and ensure that available exemptions or treaty benefits are properly considered.

Taxation of Global Income for Returning NRIs

Once an individual becomes resident and ordinarily resident in India, worldwide income may become taxable in India, subject to the applicable provisions and treaty relief.

The analysis may cover:

• foreign salary;
• rental income from overseas property;
• dividend and interest income;
• capital gains;
• foreign pension;
• business income;
• stock option income;
• trust or estate distributions; and
• overseas investment income.

We assist with taxability analysis, foreign asset reporting, foreign tax credit and return filing.

Who We Serve

We provide NRI taxation and advisory services to:

• Non-Resident Indians;
• Overseas Citizens of India;
• Persons of Indian Origin;
• returning Indians;
• expatriates working in India;
• foreign nationals having income or assets in India;
• overseas entrepreneurs;
• global families with Indian property or investments;
• NRI property owners;
• NRI investors;
• beneficiaries of Indian estates or gifts; and
• foreign businesses entering the Indian market.

Our NRI Taxation Service Process

Initial Consultation

We understand the client’s residential status, income sources, property holdings, investments, remittance requirements and pending tax matters.

Document Review

We review passport and travel details, tax records, bank statements, property documents, investment records and other supporting information.

Tax and Regulatory Analysis

We evaluate the applicable provisions of the Income-tax Act, DTAA, FEMA and RBI regulations.

Recommendation and Compliance Plan

We explain the tax position, available relief, documentation requirements, filing obligations and recommended next steps.

Preparation and Filing

We prepare the return, application, form, response or submission and complete the required filing.

Follow-up and Representation

Where required, we respond to departmental queries, coordinate with banks or authorities and assist during assessment or appellate proceedings.

Why Choose EzyBiz India for NRI Taxation Services?

Managing tax affairs across multiple jurisdictions requires practical understanding of Indian tax law, tax treaties, FEMA regulations and banking procedures.

Our key strengths include:

• more than two decades of experience in tax and regulatory advisory;
• partner-led engagement;
• integrated income-tax and FEMA support;
• experience in property transactions and capital gains;
• assistance with lower TDS certificates;
• support for remittances and Form 15CA/15CB;
• representation in assessment and appellate matters;
• remote service delivery for overseas clients;
• coordinated India market entry and business setup support; and
• transparent communication and timely execution.

Frequently Asked Questions

Who qualifies as an NRI for Indian income-tax purposes?

Residential status is determined separately for each financial year based on the conditions prescribed under the Income-tax Act. It may differ from citizenship, visa or FEMA status.

Is an NRI required to file an income-tax return in India?

An NRI may need to file a return where taxable income exceeds the applicable threshold or where filing is mandatory under specified provisions. Filing may also be necessary to claim a refund or report capital gains.

Is interest from an NRE account taxable in India?

Interest from a qualifying NRE account may be exempt where the prescribed conditions are satisfied. Interest from an NRO account is generally taxable.

Is TDS applicable when an NRI sells property in India?

Yes. The buyer may be required to deduct tax at source under the provisions applicable to payments made to non-residents.

Can an NRI obtain a lower TDS certificate?

An eligible NRI may apply for a lower or nil deduction certificate, subject to the facts, estimated tax liability and supporting documentation.

Can an NRI claim DTAA benefits?

Yes, subject to the relevant treaty provisions and prescribed documentation, including a Tax Residency Certificate and Form 10F where applicable.

Can an NRI claim a refund of excess TDS?

Yes. Excess TDS may be claimed as a refund by filing an income-tax return and correctly reporting the income and tax credit.

Are gifts received by an NRI taxable?

The tax treatment depends on the relationship between the donor and recipient, nature and value of the gift and applicable exemptions.

Do you assist NRIs with Form 15CA and Form 15CB?

Yes. We assist with review of remittance taxability, preparation of Form 15CA and certification in Form 15CB where required.

Can you assist NRIs in setting up a business in India?

Yes. We assist with entity selection, company incorporation, FEMA and RBI compliance, tax registrations, India market entry planning and ongoing compliance.

Do you assist NRIs residing outside India?

Yes. Most advisory, tax filing, remittance and assessment support can be provided remotely through electronic communication.

What documents are commonly required?

Documents may include PAN, passport, travel history, bank statements, Form 26AS, AIS, property documents, investment statements, TDS certificates, Tax Residency Certificate and prior tax records.

Related Services

• Tax and Regulatory Advisory Services in India
• Income Tax Assessment and Litigation Services in India
• International Tax and Transfer Pricing
• FEMA and RBI Advisory
• Form 15CA and Form 15CB Services
• Income Tax Return Filing Services
• India Market Entry Consulting Services
• Business Setup in India

Need Professional NRI Taxation Support in India?

Managing Indian tax obligations while living overseas can be complex. Whether you require assistance with tax return filing, property transactions, capital gains, DTAA benefits, lower TDS certificates, remittances, income-tax notices or setting up a business in India, our professionals can assist.

EzyBiz India Consulting LLP provides practical, timely and commercially focused NRI tax and regulatory solutions tailored to your circumstances.

Contact our NRI Taxation professionals to discuss your requirements.

Schedule a Consultation

Prepared By

Prepared and reviewed by Anil Agrawal, Chartered Accountant
Founder, EzyBiz India Consulting LLP
More than 20 years of experience in taxation, regulatory advisory and India market entry services.
Published: July 2026

Disclaimer

This page provides general information and does not constitute legal, tax or investment advice. The applicable treatment depends on the facts, relevant financial year, tax residency, documentary evidence and prevailing law. Professional advice should be obtained before acting on any transaction.

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