Residential Status Determination
Your CA analyses your days of stay in India across financial years to correctly determine your residential status — NRI, RNOR, or Resident — which impacts your entire tax computation.
Navigate the complexities of NRI taxation in India. From residential status determination to DTAA benefits, get expert CA assistance for your Indian tax obligations.
Overview
NRI taxation involves unique complexities that differ fundamentally from resident taxation.
NRI taxation involves unique complexities that differ fundamentally from resident taxation. The starting point is determining residential status under Section 6 — an individual staying in India for less than 182 days is classified as Non-Resident, which determines that only Indian-sourced income is taxable. DTAAs between India and over 90 countries provide relief through tax credits, reduced withholding rates, or exemptions, but navigating these requires Tax Residency Certificates and Form 67 filing.
Finamize connects NRIs worldwide with CAs who specialise in cross-border taxation. Your CA determines residential status accurately (including RNOR — Resident but Not Ordinarily Resident — for transitional benefits), applies correct DTAA provisions, handles TDS refund claims, advises on NRE/NRO account tax treatment, computes capital gains on Indian property and investments, and files ITR with Schedule FA (Foreign Assets) and Schedule FSI (Foreign Source Income).
NRIs face higher TDS rates — 20% plus surcharge on property sale proceeds under Section 195 — making it essential to apply for lower deduction certificates. NRE account interest is fully exempt under Section 10(4)(ii), while NRO interest is taxable at 30% TDS (subject to DTAA relief). Your CA ensures FEMA compliance for repatriation including Form 15CA/15CB certification.
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Why Finamize
Why Choose Finamize
DTAA Benefits Applied
If India has a Double Taxation Avoidance Agreement with your country of residence, your CA ensures you claim the lower tax rate or exemption applicable under the treaty.
Property Income & Capital Gains
Rental income from Indian property, capital gains on sale of property or shares — your CA handles TDS compliance, ITR filing, and any applicable exemptions.
TDS Refund Claims
NRIs often have excess TDS deducted on income. Your CA ensures you file returns and claim refunds for TDS on property sale (Section 195), bank interest (194LB), and other payments.
FEMA & RBI Compliance
Guidance on foreign remittance, NRE/NRO account rules, repatriation limits, and FEMA compliance for investments in India.
How It Works
Get Started in 3 Steps
1
Determine Tax Obligations
Your CA reviews your residential status, Indian income sources, and applicable treaties to determine your exact tax obligations in India.
2
Document Collection
Share your income statements, Form 16A certificates, property documents, and foreign tax paid proof through the secure platform.
3
Filing & Refund
Your CA files the ITR with correct schedules (FA for foreign assets, FSI for foreign income), claims DTAA relief, and tracks any refunds.
Platform Features
What You Get
01
Residential Status Calculator
Automated calculation based on days of stay across multiple financial years, covering NRI, RNOR, and Resident classifications under Section 6.
02
DTAA Treaty Lookup
Quick reference for DTAA provisions between India and 90+ countries, with applicable tax rates, exemptions, and documentation requirements.
03
Property Capital Gains Calculator
Compute STCG and LTCG on Indian property with cost inflation index adjustment, exemptions under Sections 54/54EC/54F, and TDS liability under Section 195.
04
Form 67 for Foreign Tax Credit
Preparation and filing of Form 67 under Rule 128, with supporting documentation including foreign tax payment proof and Tax Residency Certificate.
05
TDS Refund Tracker
Track TDS refund claims from filing through processing, with estimated timelines and follow-up for delayed refunds.
06
Repatriation Guidance
Step-by-step guidance for repatriating funds including Form 15CA/15CB certification, LRS compliance, and bank documentation.
Regulatory Framework
NRI Taxation Framework in India
1
Under Section 6 of the Income Tax Act, an individual is non-resident if they stay in India for less than 182 days during the financial year. For Indian citizens leaving India for employment or as crew on Indian ships, the threshold is 182 days (the 60-day rule applies only for returning NRIs with Indian income above Rs 15 lakh).
2
India has Double Taxation Avoidance Agreements (DTAAs) with over 90 countries including the US, UK, UAE, Canada, Australia, Singapore, and Germany. DTAA benefits require a Tax Residency Certificate (TRC) from the country of residence and Form 10F filing in India.
3
Under Section 195, TDS on payments to NRIs is deducted at 20% plus applicable surcharge and cess for long-term capital gains on property. For other income types, rates vary — 30% for short-term capital gains on property, and slab rates or DTAA rates (whichever is lower) for other income.
4
Interest earned on NRE (Non-Resident External) accounts and FCNR deposits is fully exempt from Indian income tax under Section 10(4)(ii). However, NRO account interest is fully taxable with TDS at 30% (subject to DTAA relief).
5
Returning NRIs may qualify for RNOR (Resident but Not Ordinarily Resident) status for up to 2-3 years, during which their foreign income is not taxable in India — providing a valuable transitional tax planning window.
6
Under the Liberalised Remittance Scheme (LRS), resident individuals can remit up to USD 2,50,000 (approximately Rs 2.5 crore) per financial year for permitted current and capital account transactions. TCS at 5-20% applies on amounts exceeding Rs 7 lakh depending on the purpose.
FAQ
Frequently Asked Questions
Get NRI Tax Assistance
Connect with CAs who specialise in NRI taxation, DTAA claims, and cross-border tax compliance. File your Indian ITR from anywhere in the world.