NRI Taxation & Return Filing in India
For NRIs, Indian tax turns on residential status and the source of income — and small facts (days in India, type of account, nature of income) change the outcome significantly. Add DTAA relief, higher TDS rates and repatriation rules, and it becomes one of the trickier areas to file correctly.
Getting it right means neither overpaying through excess TDS nor underreporting Indian-source income — and claiming the treaty relief you're entitled to.
Key features and requirements
- Residential status determination (days-in-India test)
- Only Indian-source income is generally taxable for NRIs
- DTAA relief to avoid double taxation and apply lower rates
- TDS on NRO interest, and on sale of property (often at higher rates)
- Claiming refunds where TDS exceeds the actual liability
- Repatriation compliance (Forms 15CA/145 and 15CB/146)
How TaxSastra handles this
We fix your residential status, report your Indian-source income correctly, apply DTAA relief, and recover excess TDS — coordinating property sales and repatriation where needed.
What’s included
- Residential status analysis
- Indian-source income computation
- DTAA relief and lower-rate application
- TDS management on property and NRO income
- Refund claims for excess TDS
- Repatriation and remittance certification