Tax guides for NRIs and Indian businesses
Plain-English guides written by a practising Chartered Accountant. For NRIs anywhere in the world with income or property in India, and for businesses dealing with Indian tax and GST.
- NRI income tax in India: residency, taxable income and filing (2026)
A plain guide for NRIs in the US, UK, UAE, Canada, Australia and Singapore: the 182/120-day residency tests, what Indian income is taxed, NRE vs NRO, when an NRI must file an ITR, and the new 2026 form names.
NRI tax · CA Abhishek Gupta - Selling property in India as an NRI: TDS, lower TDS certificate and repatriation
How TDS works when an NRI sells property in India, why buyers deduct so much, how a lower or nil TDS certificate (Form 128, old Form 13) helps, and how to send the money abroad using Forms 145 and 146 (old 15CA/15CB).
NRI tax · CA Abhishek Gupta - DTAA for NRIs: how to avoid paying tax twice
How India's tax treaties (DTAA) stop NRIs in the US, UK, UAE, Canada, Singapore and Australia being taxed twice: tax residency certificate, Form 10F (Form 41 from 2026), lower treaty TDS rates and foreign tax credit.
International tax · CA Abhishek Gupta - RCMDOM and RCMIMP: GST e-invoice for reverse charge self-invoices
What the new GST e-invoice supply types RCMDOM and RCMIMP mean for reverse charge self-invoices, who is covered (Rs 5 crore+ turnover), what is pending, and a 5-step checklist.
GST · CA Abhishek Gupta
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