Services/Services for Non-Residents

Service 06

Services for Non-Residents

Comprehensive NRI taxation, FEMA compliance, and investment advisory — for non-resident Indians and foreign nationals with financial interests in India.

Key Numbers — NRI Taxation & FEMA

90+

DTAA Countries

India's Double Taxation Avoidance Agreements — prevents double taxation on the same income

182 days

Residency Threshold

Below this in India = Non-Resident for the financial year

NRO / NRE

Bank Account Types

NRO for Indian-source income; NRE for foreign earnings — fully repatriable

FEMA

Foreign Exchange Law

Governs NRI investments, remittances, and repatriation of funds

₹7 L

TCS on Remittances

LRS remittances above ₹7 L attract TCS (can be claimed as credit)

20%

TDS on NRI Property Sale

TDS rate applicable on sale of property by Non-Residents

What We Cover

NRI Tax Returns

Filing of Indian income tax returns for Non-Resident Indians — covering rental income, capital gains, interest, dividends, and salary for deputation income.

  • ITR filing for NRI income sources in India
  • Capital gains from property, mutual funds & shares
  • DTAA benefit claims to avoid double taxation
  • Lower / nil TDS certificate applications

FEMA Compliance

Regulatory compliance for NRI investments, property transactions, and remittances under the Foreign Exchange Management Act and RBI master directions.

  • FEMA advisory on NRI investments in India
  • Reporting of foreign assets (Schedule FA in ITR)
  • RBI approval for prohibited / restricted transactions
  • Compounding applications for past FEMA violations

Remittance Planning

Structuring repatriation of funds from India in a tax-efficient manner — including NRO to NRE transfers, Form 15CA/CB, and LRS advisory.

  • Form 15CA / 15CB for outward remittances
  • NRO to NRE fund repatriation (USD 1 M/year limit)
  • Liberalised Remittance Scheme (LRS) advisory
  • TCS credit tracking and refund claim

Foreign Investment Advisory

Advisory on NRI investment in Indian real estate, stocks, mutual funds, and business — covering FDI regulations, portfolio investments, and succession planning.

  • NRI investment in listed equity (PINS Scheme)
  • FDI into Indian companies — sectoral limits & conditions
  • NRI real estate acquisition and disposal planning
  • Estate planning and succession advisory for Indian assets

Our Approach

01

Residency Assessment

Determine residential status under IT Act and FEMA for the financial year.

02

Income Mapping

Identify all India-sourced income and applicable DTAA provisions.

03

Filing & Compliance

ITR filing, Form 15CA/CB, FEMA reporting, and TDS compliance.

04

Ongoing Advisory

Year-round support on investments, remittances, and regulatory changes.

NRI with income or assets in India?

Our NRI desk handles your Indian tax filings, FEMA compliance, and investment advisory remotely — wherever you are in the world.

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