NRI Services
Tax, FEMA, Property & Succession
NRI residential status, ITR filing, TDS, FEMA property investment, remittance, succession, and RNOR planning.
This hub is for NRIs, returning residents, and families with cross-border assets. It combines tax residence analysis, Indian reporting, and FEMA-facing property or banking work into one advisory path.
What this hub covers
Tools for this
Check the relevant deadline before you act.
Typical engagement flow
Determine Status
Check residential status, RNOR eligibility, and India-source income exposure first.
Plan Tax
Map TDS, return filing, treaty relief, and foreign asset disclosures before the deadline.
File Return
Prepare the correct ITR, schedules, and supporting working papers for sign-off.
Repatriate
Handle property, remittance, and inheritance steps under the FEMA route that applies.
Related services in this lifecycle
NRI Account Advisory
Accounts→FCNR Advisory
FCNR→NRI Property FEMA
Property FEMA→NRI Property Investment
Property→NRI Succession Planning
Succession→NRI Taxation
Taxation→RNOR Advisory
RNOR→Schedule FA Reporting
Schedule FA→Form 15CA (Form 145 from 1 Apr 2026) / Form 15CB (Form 146 from 1 Apr 2026)
15CA / 15CB→Section 195, ITA 1961 (Section 393(2), ITA 2025 from 1 Apr 2026) TDS
195 TDS→Common questions
What is RNOR and how is it taxed?
Under Section 6 and Section 5 of the Income-tax Act, RNOR status is a transitional residential category where taxability is narrower than that of a resident.
How is TDS handled on sale of property by an NRI?
Under Section 195, ITA 1961 (Section 393(2), ITA 2025 from 1 Apr 2026), the buyer generally withholds tax on payments to an NRI seller, subject to the applicable rate and documentation.
Can NRIs buy property in India under FEMA?
Yes, subject to the FEMA (NDI) Rules 2019 and the property-type restrictions that apply to agricultural or plantation land and similar assets.
How are NRE, NRO, and FCNR accounts taxed?
The account type determines the FEMA treatment, while the income earned inside the account is tested under the Income-tax Act and the relevant residential status rules.
Do foreign assets need to be disclosed in ITR?
Yes. Schedule FA disclosure can be required for specified residents under the Income-tax Act filing framework.
How does double taxation relief work?
Relief is available under Section 90 for treaty countries and Section 91 for unilateral relief where applicable.
Need the right filing or advisory path?
We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.