Next dueIncome Tax
All due dates
30 SEPTax Audit Report · Form 3CA/3CB · AY 2026-27in 5 days
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 12 days
31 OCTITR filing · Audit cases · AY 2026-27in 36 days
15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 81 days
31 DECBelated / revised ITR · AY 2026-27in 97 days
11 OCTGSTR-1 · Outward supplies · Sep 2026in 16 days
15 OCTPF & ESI · Contributions · Sep 2026in 20 days
20 OCTGSTR-3B · Summary return · Sep 2026in 25 days
For Non-Resident Indians (NRI)
NRI Tax & Compliance — Done Right, Done Online
ITR filing, property TDS (26QB), FEMA compliance, NRE/NRO advice, capital gains, and repatriation — handled by CA experts from anywhere in the world.
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✓ NRI Tax Specialists
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Talk to an NRI Tax Specialist
Consultation for NRIs. We’ll assess your Indian income, tax obligations, and the best strategy for your situation.
NRI Services
Complete NRI Compliance — One Team
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Annual filing
NRI ITR Filing
Indian income tax return for NRIs — rental income, capital gains on property/shares, interest on NRO accounts, and DTAA benefit claims.
File NRI ITR
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Property sale / purchase
Property TDS & Lower Deduction
Selling property in India? Your buyer must deduct TDS under section 195 on the full price — 12.5% for long-term gains plus surcharge and cess — and file Form 27Q. We apply for a lower deduction certificate so tax is withheld only on the actual gain.
Property Tax Advisory
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RBI / FEMA
FEMA Compliance
What an NRI may buy, hold and sell in India under FEMA — property (no agricultural land or farmhouse), shares, bank accounts — plus the reporting when you invest in an Indian company.
FEMA Compliance
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Banking advice
NRE / NRO Account Advice
Guidance on NRE vs NRO vs FCNR accounts — taxability, repatriation rules, interest income treatment, and FEMA compliance for each.
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Property / equity sales
Capital Gains on Property
LTCG / STCG computation on Indian property, shares and mutual funds. LTCG on property is 12.5% without indexation for NRIs; exemptions under Sections 54 and 54EC still apply. ITR-2 / ITR-3 filing.
Calculate Gains
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Fund transfer abroad
Repatriation of Funds
Repatriating sale proceeds, rental income, or inheritance? We issue the CA certificate in Form 15CB, file Form 15CA, check the tax has been paid, and keep the remittance within FEMA limits.
Start Repatriation
Double Tax Avoidance
DTAA Benefits — Pay Tax Once, Not Twice
India has Double Tax Avoidance Agreements (DTAA) with 90+ countries. As an NRI, you can claim relief so the same income isn’t taxed in both India and your country of residence.
India–USA DTAA — Interest, dividends & foreign tax credit
The treaty caps Indian tax on interest below the 30% domestic NRO rate. Whatever India does tax — rent, capital gains — can be claimed as a foreign tax credit on your US return.
India–UK DTAA — Property income & capital gains relief
Rent and gains on Indian property are taxed in India first; the UK gives credit for the Indian tax on the same income. Interest rates are capped below the Indian domestic rate.
India–UAE DTAA — No income tax in UAE, Indian income taxed in India only
The UAE levies no personal income tax, so India-source income (rent, capital gains, NRO interest) is taxed in India only. The treaty can still lower Indian TDS on interest and dividends if you hold a UAE TRC.
India–Canada DTAA — Dividend, interest & rental relief
Treaty rates can lower Indian tax on interest and dividends. Canada gives a foreign tax credit for Indian tax paid on rent and gains from Indian property.
India–Australia DTAA — Royalties, technical fees & capital gains
Capital gains on Indian property are taxable in India. Australia allows credit for the Indian tax paid, so the same gain is not taxed twice.
90+ Other Countries — Ask our NRI specialists
India has DTAAs with Singapore, Germany, Netherlands, Japan, Saudi Arabia, and 85+ more countries. Our team advises on your specific situation.
Your Compliance Map
What Applies to an NRI with Indian Income
Tax law and FEMA both apply to you, and they use different tests. Here is what an NRI with a bank account, a property or investments in India has to track — and what switches on only when you sell, remit or return.
| Obligation | Applies when | Due | Law | Status |
|---|---|---|---|---|
| Residential status test | Every year — resident if in India 182 days, or 60 days plus 365 days in the previous four years (the 60 becomes 120 for a visiting citizen / PIO with India income over ₹15 lakh) | Count days for each financial year before filing | Income-tax Act, 1961, s.6 (carried into the 2025 Act) | Mandatory |
| Income tax returnITR-2 / ITR-3 | India income above the basic exemption, any capital gain, or a TDS refund to claim | ITR-2 by 31 July 2026; ITR-3 (business income) by 31 August 2026 | s.139 (s.263 from tax year 2026-27) | Mandatory |
| Bank account statusNRO / NRE | You become an NRI — resident savings accounts must be re-designated as NRO | As soon as your status changes | FEMA deposit regulations | Mandatory |
| Property purchase limits | Buying Indian property — residential or commercial allowed; agricultural land, plantation and farmhouse not allowed (except by inheritance) | Before you buy | FEMA NDI Rules, 2019 | Mandatory |
| TDS on your property sale | You sell Indian property — buyer deducts on the full price, 12.5% (long-term) or 30% (short-term) plus surcharge and cess | At each payment; buyer files Form 27Q | s.195 (s.393 under the 2025 Act) | If applicable |
| Lower / nil deduction certificateForm 13 (1961 Act) | Your actual gain is far smaller than the sale price | Apply well before the sale closes | s.197 (s.395 under the 2025 Act) | Recommended |
| TDS when you buy from a residentForm 26QB → Form No. 141 | You buy property of ₹50 lakh or more from a resident seller | 1% of the price; within 30 days of the month-end (Form No. 141 from 1 April 2026) | s.194-IA (s.393 under the 2025 Act) | If applicable |
| TDS on rent you receive | You let out Indian property — the tenant deducts on rent paid to a non-resident | Tenant deposits monthly; credit shows in your 26AS | s.195 | If applicable |
| NRO interest TDS | Interest credited to an NRO account; NRE and FCNR interest is exempt while you are an NRI | Bank deducts 30% + surcharge & cess at credit | s.195 / s.10(4)(ii) | If applicable |
| DTAA claimTRC + Form 10F | Your country’s treaty rate is lower than India’s domestic rate | Give both to the payer before the income is paid | s.90 | Recommended |
| RepatriationForm 15CA / 15CB | Sending NRO money or sale proceeds abroad; limit USD 1 million per financial year from NRO | Before the bank remits | s.195(6), Rule 37BB; FEMA | If applicable |
| Advance tax | Tax on India income not covered by TDS is ₹10,000 or more | 15 June, 15 September, 15 December, 15 March | s.208 / 211 (s.408 under the 2025 Act) | If applicable |
| Belated / revised return | Missed 31 July, or an error found after filing | 31 December 2026 for FY 2025-26 | s.139(4) / 139(5) | If applicable |
| Return-to-India steps | You move back — NRE / FCNR to resident or RFC accounts, RNOR status checked, foreign assets reported once you are ordinarily resident | On return; Schedule FA from your first year as ROR | FEMA; s.6(6); Black Money Act | If applicable |
Tax residence (days in India) and FEMA residence (your intention to stay) are different tests — you can be one and not the other in the year you move. The Income-tax Act, 2025 applies from tax year 2026-27; FY 2025-26 returns are filed under the 1961 Act.
FY 2026-27 Calendar
Your Year at a Glance
The dates an NRI with Indian rent, interest or a property sale works to. Month by month, whoever deducts TDS on your income (tenant, buyer, bank) deposits it by the 7th of the following month.
- Apr – JunQ1
- Count your India days for FY 2025-26 and fix your residential status
- Payers’ Q4 TDS statements due — your 26AS shows the full year after this
- Advance tax — 15%, if TDS does not cover your tax
- Jul – SepQ2
- ITR-2 for FY 2025-26 — claim TDS refunds and DTAA relief
- ITR-3, if you have Indian business or professional income
- Advance tax — 45% cumulative
- Oct – DecQ3
- Advance tax — 75% cumulative
- Last date for a belated or revised return for FY 2025-26
- Jan – MarQ4
- Advance tax — 100% of the year’s tax
- Get next year’s TRC and file Form 10F so the treaty rate applies from April
- Check days in India this year before planning a longer visit
What Goes Wrong
Mistakes That Cost NRIs Money
Most NRI problems are about cash stuck in TDS or an account that should have been converted years ago.
Selling without a lower deduction certificate
The buyer must withhold on the whole sale price. Money that is not tax at all stays locked until your return is processed.
12.5% of the full price + surcharge & cess held backKeeping resident accounts after leaving
A resident savings account or FD held after you become an NRI breaches FEMA. It must be re-designated as NRO.
Penalty up to 3× the amount involved under FEMABuying agricultural land or a farmhouse
NRIs and OCIs cannot buy these except by inheritance. The deal can be unwound and penalised.
FEMA penalty + forced saleRemitting without 15CA / 15CB
Banks refuse the transfer, and a missing or wrong Form 15CA attracts a separate penalty.
₹1 lakh penalty (section 271-I)Missing the TRC and Form 10F
The payer applies the full domestic rate. A treaty rate cannot be applied after the income has been paid.
Higher TDS, recoverable only through the ITRStaying too long in India
Cross the day limits and you become resident; once ordinarily resident, your worldwide income is taxable in India.
Foreign salary and investments taxed in IndiaWorking With TaxClue
How It Works — and What We Need
Four steps
- Tell us your situationCountry of residence, days in India, and your Indian income, accounts and property.
- We fix your status and planResidential status, treaty position and a fixed fee quoted upfront — all by email or video call.
- We prepare, you approve, we fileITR-2, lower deduction application, Form 10F or 15CA / 15CB — you review and e-verify from abroad.
- Refunds and remittanceWe track the refund and see the money through to your overseas account.
Documents to keep ready
- PAN and your income-tax portal login
- Passport pages with entry / exit stampsTo count days in India
- NRO / NRE / FCNR statements and interest certificates
- Tax Residency Certificate and Form 10FFor treaty rates
- Purchase and sale deeds, with cost-of-improvement billsIf you sold property
- TDS certificates (Form 16A / 16B) and Form 26AS
- Rent agreement and tenant detailsIf you let out property
- Overseas address and foreign tax identification number
Frequently Asked Questions
NRI Tax — Common Questions
Yes, if your income from Indian sources (rent, NRO interest, capital gains on Indian property or shares) exceeds the basic exemption limit — ₹4 lakh under the default new regime for FY 2025-26, or ₹2.5 lakh under the old regime. Even below that, file to claim back excess TDS on rent or a property sale, or to carry forward a loss. NRIs cannot use ITR-1: they file ITR-2, or ITR-3 if they have Indian business or professional income.
NRE (Non-Resident External) accounts hold foreign earnings converted to INR — principal and interest are fully repatriable and interest is tax-free in India. NRO (Non-Resident Ordinary) accounts hold India-sourced income (rent, dividends) — interest is taxable at 30% (TDS deducted), and repatriation is capped at USD 1 million per year after tax clearance. Both accounts are FEMA-regulated.
The buyer deducts TDS under section 195 on the full sale price, not just the gain: 12.5% if you held the property for more than 24 months (long-term, since 23 July 2024), or 30% if held for 24 months or less, plus surcharge and 4% cess. There is no ₹50 lakh threshold, and the buyer needs a TAN and files Form 27Q. To cut the deduction to the tax on your actual gain, apply for a lower or nil deduction certificate before the sale — section 197 and Form 13 under the 1961 Act, section 395 under the 2025 Act. TaxClue handles the application and the numbers behind it.
DTAA (Double Tax Avoidance Agreement) is a treaty between India and your country of residence that prevents the same income from being taxed twice. Under DTAA, you either pay tax only in one country or get a tax credit in one country for taxes paid in the other. To claim DTAA benefits in India, you must provide a Tax Residency Certificate (TRC) from your country of residence plus Form 10F. TaxClue helps NRIs claim all eligible DTAA benefits.
Yes. NRIs can repatriate up to USD 1 million per financial year from NRO accounts after paying applicable taxes. Money from NRE accounts is freely repatriable without limit. For property sale proceeds, you usually need a CA certificate in Form 15CB and must file Form 15CA on the income-tax portal before the bank will process the remittance. (These forms are being renamed under the Income-tax Act, 2025; the process is unchanged.) TaxClue handles the complete 15CA/15CB process.
For FY 2025-26 the ITR-2 due date is 31 July 2026. Missing it results in a late fee under Section 234F of the 1961 Act of ₹5,000 (₹1,000 if total income is up to ₹5 lakh), interest on unpaid tax under Section 234A at 1% per month, no carry-forward of capital losses, and a longer wait for any TDS refund. A belated return can be filed up to 31 December 2026.
By days in India in the financial year. You are resident if you stay 182 days or more, or 60 days in the year plus 365 days in the four years before. For an Indian citizen or PIO visiting India, the 60 days becomes 182 — or 120 if Indian income exceeds ₹15 lakh. A citizen leaving India for employment abroad uses 182 days only. Separately, a citizen with Indian income over ₹15 lakh who is not liable to tax in any other country is deemed resident (as RNOR). Anyone who is not resident is an NRI for that year.
No. After Budget 2024, long-term gains on property are taxed at 12.5% without indexation. The option to pay 20% with indexation on property bought before 23 July 2024 is limited to resident individuals and HUFs, so an NRI pays 12.5% on the un-indexed gain. Sections 54 (buy another house in India) and 54EC (specified bonds, up to ₹50 lakh) are still available to NRIs.
Yes, if the property is worth ₹50 lakh or more, you deduct 1% of the price (or the stamp-duty value, if higher) — exactly as a resident buyer would, using only your PAN. For payments up to 31 March 2026 this was filed in Form 26QB; for payments from 1 April 2026 it is Form No. 141 under the Income-tax Act, 2025, due within 30 days of the end of the month of deduction.
No. Form 15CA is filed for most remittances, but which part depends on whether the payment is chargeable to tax in India and whether it crosses ₹5 lakh in the year. A CA certificate in Form 15CB is needed only when a taxable remittance crosses ₹5 lakh (Part C). Some purposes listed in Rule 37BB need neither form. For sale proceeds, the CA checks that tax on the gain has been paid before certifying.
Under FEMA you become resident on return, so NRE accounts are re-designated as resident accounts or moved to an RFC account, and FCNR deposits can run to maturity. For tax, most returning NRIs are RNOR for the first year or two: foreign income stays outside Indian tax unless it comes from a business controlled in India. Once you become ordinarily resident, worldwide income is taxable and foreign assets must be reported in Schedule FA.
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