NRI taxation and repatriation
Non-resident Indians often still have income in India from rent, interest, investments or the sale of property. We work out your residential status, file your Indian return, help reduce excess TDS on property sales, and certify remittances so money can be moved abroad correctly.
What this covers
- Residential status under the Income Tax Act
- Income tax return for NRIs
- Capital gains on sale of property or shares in India
- Lower TDS certificate applications
- DTAA relief and tax residency certificate guidance
- Form 15CA and 15CB for repatriation of funds
The Income-tax Act, 2025 applies to income from 1 April 2026. Returns, audits and assessments for earlier years continue under the Income-tax Act, 1961, so section and form references depend on the year involved.
How the work is done
- Determine residential status for the year
- Collect income details from India
- Compute tax with treaty relief where applicable
- File the return and certify remittances
Documents usually needed
- Passport with travel dates
- PAN
- NRO and NRE bank statements
- Property sale or purchase documents
- Tax residency certificate, if claiming treaty benefits
Frequently asked questions
Does an NRI have to file a tax return in India?
Yes, if Indian income exceeds the basic exemption limit or if you want to claim a refund of excess TDS.
Why is TDS so high when an NRI sells property?
The buyer must deduct TDS on the sale value at rates applicable to non-residents. A lower deduction certificate can reduce this to the tax actually payable on the gain.
What is Form 15CB?
A chartered accountant's certificate confirming the tax position of a remittance abroad, filed along with Form 15CA in the prescribed cases.