Residential status, DTAA, and income tax filing for non-resident Indians.
8 guides
Non-resident taxation in India starts with one question that decides almost everything else: what your residential status actually is for a given financial year, and RNOR status specifically changes the calculus for anyone returning to India after years abroad. From there, the practical questions cluster around NRE and NRO accounts and how differently they're taxed, filing an Indian return as an NRI, and the DTAA provisions that stop the same income from being taxed twice.
Selling property in India as an NRI deserves its own guide rather than a footnote, since the TDS mechanics under Section 195 catch a lot of NRI sellers off guard, often withholding far more than what's actually owed unless it's handled correctly upfront. If you're not sure where your own situation fits, the residential status guide is the right place to start, since it determines which of the others actually applies to you.
NRI TaxationInvesting in Indian shares as an NRI means choosing a repatriable or non-repatriable route upfront, while the PIS rules that used to govern it keep evolving. Here's what to get right at account-opening time.
NRI TaxationMoving back to India for good means more than packing boxes. Here's the chronological checklist for accounts, RNOR timing, and disclosure once residency changes.
NRI TaxationDTAA stops India and your country of residence from taxing the same income twice, but only if you file the right paperwork first. Here's how the relief actually works.
NRI TaxationNRE and NRO accounts both hold rupees, but one pays tax-free interest and repatriates freely while the other is fully taxable with TDS deducted upfront.
NRI TaxationMany NRIs assume no tax due means no filing needed. Here's exactly what income is taxable, when filing stays mandatory anyway, and how to file it correctly.
NRI TaxationSelling property in India as an NRI triggers a TDS deduction that can run far higher than your actual tax bill, unless you plan for it in advance.
NRI TaxationResidential status decides whether India taxes your worldwide income or just what you earn here. Here's how the day-count and RNOR tests actually work.
NRI TaxationRNOR gives returning NRIs a real, time-limited window where most foreign income stays outside India's tax net. Here's exactly how long it lasts and why.