Is an NRI required to file an income tax return in India?
Yes, if India-source income exceeds the basic exemption limit, if you want to claim a refund of TDS, or if you want to carry forward a capital loss. Even when TDS has been fully deducted at source, an NRI with income above the limit should file, because TDS is not a substitute for a return.
Can I file my return from abroad without visiting India?
Yes. All filing is done online. We need scans of documents, a video call to confirm the facts, and your e-verification, which can be done with net banking of an Indian account, an Aadhaar OTP if linked to an Indian number, or by sending the return by post to the Centralised Processing Centre in certain cases.
How do I claim a refund of excess TDS on NRO interest?
File a return reporting the interest and claiming the treaty rate. The TDS certificate (Form 16A) and Form 26AS show what was deducted. If the treaty rate is lower than the 30% deducted, the excess is refunded to your Indian account after processing. We prepare the treaty claim with your Tax Residency Certificate.
Do I report my foreign income in the Indian return?
An NRI does not report foreign income that is not received in India or accrued in India. If you are a resident but not ordinarily resident, the rules differ. Because residential status can change when you return, we compute it first; see
foreign income and ESOPs if you have become a resident.
What if I sold a property and the buyer deducted too much TDS?
Buyers of property from an NRI deduct TDS on the whole sale value at capital gains rates, which is often more than the actual tax. The excess is refunded when you file the return with the capital gains computed. A lower deduction certificate before the sale can reduce the TDS up front.
How much can I send abroad from my NRO account?
NRIs can remit up to USD 1 million per financial year from NRO balances, including sale proceeds of property, subject to paying tax and producing Form 15CA and 15CB. We prepare the certificates and the tax computation together so the remittance does not stall at the bank.
How is residential status decided for an NRI?
You are a resident if you stay in India for 182 days or more in the financial year, or for 60 days or more in the year plus 365 days or more in the preceding four years. The 60-day test is relaxed to 182 days for Indian citizens who leave India for employment and, in some cases, to 120 days. We compute your status from passport stamps.
Is NRE account interest taxable in India?
Interest on an NRE account is exempt for a person who is a non-resident under FEMA, and it is generally not taxed in India while you remain a non-resident for income tax. NRO account interest is taxable in India, and banks deduct TDS at 30% plus surcharge and cess unless a lower rate applies under a treaty.
Can I claim relief if the same income is taxed abroad and in India?
Yes. Relief comes through the tax treaty (DTAA) between India and your country of residence, or under section 91 where no treaty exists. You need a Tax Residency Certificate, Form 10F and, for foreign tax credit in India, Form 67. We prepare these with your return and map which country gets the primary right to tax.
