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Home / Tax & Compliance / NRI Taxation
Last updated: 2 October 2026
If you live abroad but earn in India — rent, interest, capital gains or a property sale — Indian tax rules still apply. Expertvuw’s team works out your residential status, the tax on your Indian income, DTAA relief and TDS refunds, and files your return.
Tax in India depends on residential status, not citizenship. A non-resident is generally taxed only on income that is received in India or that accrues or arises in India — such as rent from Indian property, interest on NRO deposits, dividends, and capital gains on Indian shares, mutual funds or property.
Residential status is decided each year based on days of stay in India, with special tests for Indian citizens and persons of Indian origin who visit India and have Indian income above ₹15 lakh. Income from NRE deposits is generally exempt, while NRO interest is taxable.
Tax is often deducted at higher rates on payments to non-residents. The Double Taxation Avoidance Agreement (DTAA) with your country of residence may reduce Indian tax or allow credit abroad, supported by a Tax Residency Certificate and Form 41 (earlier Form 10F) under the Income-tax Act, 2025.
Basis: Income-tax Act, 1961 and Income-tax Act, 2025 (residential status, scope of income, TDS on non-residents); India’s DTAAs; FEMA for account and repatriation rules. Last updated: 27 September 2026.
Residential status depends on days spent in India in the year and preceding years, with special rules for visiting citizens and PIOs.
An Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country may be treated as resident.
Interest on NRE deposits is generally exempt; interest on NRO deposits is taxable in India.
A buyer purchasing property from an NRI must deduct tax at source, often at higher rates than for residents.
Claiming treaty relief needs a Tax Residency Certificate and Form 41 (earlier Form 10F).
NRIs with taxable Indian income, or who want a refund of excess TDS, need to file an Indian return.
Most NRI tax issues come from status and TDS assumptions.
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NRI taxation connects with these services.
Filing Indian returns for non-residents.
Tax, TDS and repatriation on selling Indian property.
Treaty relief and foreign tax credit.
Moving funds from India abroad under FEMA.
Work out residential status from travel records.
List all Indian income and TDS deducted.
Check treaty benefits and documents needed.
Calculate tax and any refund due.
Prepare and file the return; help with e-verification.
Track refunds and respond to any notices.
NRI tax is an annual cycle, with extra steps for large transactions.
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Share your query and our team will reply during business hours.
Yes, on income that accrues or arises in India or is received in India, such as rent, NRO interest and capital gains on Indian assets.
Interest on NRE accounts is generally exempt from Indian income tax for non-residents. NRO interest is taxable.
It depends on the number of days you stay in India in the year and earlier years, with special conditions for Indian citizens and persons of Indian origin with Indian income above ₹15 lakh.
Yes, by filing an Indian income tax return claiming the refund. A lower TDS certificate can also be applied for before the sale.
Usually a Tax Residency Certificate from your country of residence and Form 41 (earlier Form 10F), along with other details required under the Act.
ACS – Director, Expertvuw Management Pvt Ltd
Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.