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What's included
- Residential status review
- Foreign tax credit
- Form 15CA/CB and property sale TDS
Who needs it
- NRIs with rent, interest or dividend income in India
- NRIs selling property or shares in India
- People returning to India or moving abroad during the year
- Families sending money overseas who need Form 15CA/15CB
Documents required
- Passport with travel dates for the year
- Indian bank statements (NRO and NRE)
- Sale deed and purchase documents, if selling property
- Tax residency certificate from your country of residence, for treaty benefits
- TDS certificates
How it works
- Determine residential statusBased on your days in India and other conditions in the law.
- Apply the treatyCheck which income is taxable in India and claim foreign tax credit where available.
- File the returnClaim refunds of excess TDS, which is common for NRIs.
- RepatriateForm 15CA/15CB and documents for your bank.
Timeline: Returns in 3–5 working days; Form 15CA/15CB in 1–2 working days.
Frequently asked questions
Who is an NRI for income tax?
Broadly, an individual in India for less than 182 days in a year is non-resident, though other conditions can make a person resident or 'not ordinarily resident'. The test differs from the one under FEMA.
Is TDS deducted when an NRI sells property?
Yes. The buyer must deduct TDS at rates applicable to non-residents, which are much higher than for residents. A lower deduction certificate can be applied for in advance.
Do NRIs have to file a return in India?
If Indian income exceeds the basic exemption limit, or you want a refund of excess TDS, you should file. Interest on NRE deposits is generally exempt.