NRI Income Tax Compliance & Filing, Handled from Anywhere
NRI Income Tax & Compliance
Indian income tax filing, TDS reconciliation, DTAA application, and capital gains compliance for NRIs – structured for the dual-jurisdiction reality of earning and holding assets in India while resident abroad.
By CA Vijay R Singh, FCA
ICAI Membership No. 153926 | FRN 136869W | Practising since 2013
Quick Summary
NRIs face a structurally different Indian tax position from residents. Income earned and assets held in India remain in the Indian tax net, but most of the operational compliance is harder to manage from abroad. This service is the end-to-end Indian tax workstream for NRIs, run on India time, with client review via WhatsApp video and email so the time-zone gap does not slow filings down.
Strategic Fit: Is this right for you?
Working Abroad
NRIs with Indian rental, interest, dividend, or capital gains income.
Indian Shareholders
NRIs holding shares in Indian companies (listed or unlisted).
NRO/NRE/FCNR Holders
NRIs holding Indian bank accounts needing TDS reconciliation.
Property Sale
NRIs selling Indian property and managing TDS, capital gains, repatriation.
ESOP Holders
NRIs with ESOPs from Indian-headquartered or Indian-subsidiary employers.
FTC Coordination
NRIs with foreign tax credit claims to coordinate between jurisdictions.
Final Deliverables Checklist
Everything you receive at the end of the engagement.
- Residency memo (annual NR / RNOR/ROR confirmation with day-count)
- Annual ITR (ITR-2 or ITR-3) filed and acknowledged
- TDS reconciliation report (26AS, AIS, TIS matching)
- DTAA application memo (rate determination with treaty article references)
- FTC computation under Rule 128 (where claimed)
- Lower deduction certificate (Sec 197) where filed
- Notice handling - Sec 143(1), 143(2), demand notices
- Annual compliance pack archived
UNDERSTANDING THE THREE RESIDENCY BUCKETS
Non-Resident (NR)
Sec 6(1) day-count: <182 days. Indian-source income only is taxable. Most NRIs employed abroad full FY.
RNOR (Sec 6(6))
Resident but Not Ordinarily Resident. Indian-source + foreign business income controlled from India. Typically 2-3 years after returning.
ROR
Resident and Ordinarily Resident. Worldwide income taxable. Schedule FA disclosure mandatory.
The Engagement Lifecycle
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Transparent Pricing Structure
Statutory & Third-Party Costs – pass-through, NOT our fees
These are paid directly to government departments, certifying authorities, and banks. They are not VRS professional fees.
- ITR-2/ITR-3 filing: nil government fee (only late fees if applicable)
- Sec 197 lower deduction certificate: nil government fee
- Form 10F + TRC obtained from foreign jurisdiction - foreign fees
- Refund follow-up correspondence: nil
- AIS/TIS/26AS portal access: nil (free at income tax portal)
Engagement & Fees
We handle your NRI income-tax position end-to-end — residential-status review, income computation across heads, DTAA relief, TDS reconciliation, and ITR filing — accurate and on time, mapped to your facts during an initial scoping call.
Fees are confirmed per engagement after the scoping call, based on the scope and complexity involved. You receive a clear, written quote before any work begins — no hidden charges.
Quoted per Engagement
The final quote depends on the scope, volume, and statutory complexity of your specific engagement.
Frequently Asked Questions
I am working abroad. Do I need to file an Indian ITR?
If you have any Indian-source income above the basic exemption limit (or TDS deducted that you want to recover), yes.
My NRO TDS is 30%. The DTAA says lower. How do I get the lower rate?
Submit Form 10F + Tax Residency Certificate (TRC) from your resident country. With those, the bank applies the lower DTAA rate.
I have salary income in the USA. Do I need to declare in India?
If you are NR under Sec 6, USA salary is not taxable in India. If RNOR, not taxable unless work is controlled from India. If ROR, taxable with FTC.
What is Form 15CA/15CB and when do I need it?
Form 15CA (Form 145 from 1 April 2026) filed by remitter for cross-border payments to NRs. Form 15CB (Form 146 from 1 April 2026) is CA certificate confirming tax deduction and treaty applicability. We sign with UDIN.
I bought shares in an Indian listed company. How is gain taxed?
STCG (<12 months held): 20% (post FA 2024). LTCG (>=12 months): 12.5% on gains above Rs 1.25 lakh/year. STT must have been paid for LTCG rate.
I missed filing for 3 years. Can I catch up?
Updated returns under Sec 139(8A) available for up to 24 months from end of relevant AY, with additional tax. Beyond that, condonation under Sec 119(2)(b).