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Taxation / NRI & Returning Indians

Taxation for NRIs & Returning Indians

Cross-border tax clarity for NRIs and returning Indians, residential status, treaty relief, property transactions and the move home.

Overview

What this means in practice

NRI taxation turns on questions that resident taxpayers never face: what residential status actually is in a given year, how treaty relief applies to each income, what happens to foreign earnings on a move back to India, and why buyers deduct heavy TDS when an NRI sells property. The firm works with NRIs and returning Indians on planning and compliance across these transitions, including the valuable but time-limited RNOR window that a well-planned return can use.

Who this is for

  • NRIs with rental income, investments or property in India
  • NRIs selling Indian property and facing TDS on the sale
  • Professionals and families planning a permanent return to India
  • Returning Indians with foreign assets, pensions and investment accounts

What we help with

01

Residential status determination and year-by-year planning around it

02

Income tax return filing for NRIs with Indian income sources

03

DTAA relief claims with the certificates and documentation they require

04

Property sale support: capital gains computation, TDS and lower-deduction applications

05

Return-to-India planning, including the RNOR transition window and asset re-organisation

06

Foreign asset disclosure compliance once resident status resumes

Documents typically required

  • Passport with travel history for the relevant years
  • Indian income details: rent, interest, dividends, capital gains statements
  • Property purchase documents and cost records, for sale transactions
  • Foreign tax residency certificates where treaty relief is claimed
  • Details of foreign assets and accounts, for returning residents
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Common Questions

Questions clients bring to this practice

Do you actually know your residential status for this year, and what it changes?

Is the buyer of your property about to deduct far more TDS than your real tax?

Are you returning to India without a plan for your foreign income and assets?

Our Process

A structured CA-led process from records to resolution.

01

Establish residential status and map income sources in India and abroad

02

Plan upcoming transactions (property sales, transfers, the move itself) before they happen

03

Prepare filings, treaty claims and supporting documentation

04

Manage TDS, refunds and department follow-up from India so you do not have to

FAQs

Common questions, answered plainly

How is my residential status decided?

Primarily by days of physical presence in India across the current and preceding years, with special rules for certain categories of citizens and visitors. It is computed fresh every year, and a few days either way can change the answer, so we count before we plan.

What is RNOR and why does it matter when returning?

Resident but Not Ordinarily Resident is a transitional status many returning Indians qualify for, during which most foreign income remains outside Indian tax. It typically lasts a limited number of years and is the right window to reorganise foreign assets, but it has to be planned, not discovered afterwards.

The buyer of my property wants to deduct a very large TDS. Is that right?

Buyers must deduct TDS on the full sale value when the seller is an NRI, which usually far exceeds the actual capital gains tax. A lower-deduction certificate obtained from the department before the sale aligns the TDS with the real liability, this is the single most valuable piece of planning in an NRI property sale.

Do I need to file an Indian return at all?

If your Indian income exceeds the basic threshold, or you want to claim refunds of excess TDS, yes. Many NRIs are due refunds they never claim simply because no return was filed.

Can you handle everything while I am abroad?

Yes. Documentation, filings, TDS follow-up and department correspondence are all handled from our Mumbai office, with your involvement limited to providing records and approvals.

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