NRI taxes: your questions answered

Only on income earned or received in India, such as rent, NRO interest, capital gains on Indian assets or an Indian salary. Income earned abroad is generally not taxed in India while you are non-resident. This is general information; speak to a chartered accountant (CA) about your situation.

Tax residency depends on days in India. Broadly, you are non-resident for a financial year if you spend fewer than 182 days in India, but other day-count tests and exceptions apply, especially for Indian citizens with higher Indian income. Since 1 April 2026 the rules sit in the Income-tax Act, 2025. This is general information; speak to a chartered accountant (CA) about your situation.

NRIs generally use the same slab rates as residents for their Indian income, under the regime they choose, but some reliefs available to residents, such as certain rebates, are not available to NRIs. This is general information; speak to a chartered accountant (CA) about your situation.

Usually yes if your Indian income is above the basic exemption limit, if you sold property or shares in India, or if you want a refund of excess TDS. Filing also creates a clean record for future repatriation. This is general information; speak to a chartered accountant (CA) about your situation.

The buyer deducts tax based on the capital gains rate (for example 12.5% plus surcharge and cess for long-term gains), usually on the whole sale price, not just the gain, unless you get a lower-deduction certificate. See TDS and repatriation. This is general information; speak to a chartered accountant (CA) about your situation.

Apply to the Income Tax Department for a lower or nil deduction certificate, so the buyer deducts tax only on your estimated tax. Apply as soon as a buyer is agreed, and make sure you have a PAN. This is general information; speak to a chartered accountant (CA) about your situation.

Property held for more than 24 months gives long-term capital gains, taxed at 12.5% plus surcharge and cess; shorter holdings are taxed at slab rates. Reinvestment exemptions may apply if you buy another home in India or invest in specified bonds, subject to conditions. This is general information; speak to a chartered accountant (CA) about your situation.

NRE and FCNR(B) interest is tax-free in India while you are non-resident. NRO interest is taxable, and the bank usually deducts tax at source; a tax treaty rate may apply if you give the bank a Tax Residency Certificate. This is general information; speak to a chartered accountant (CA) about your situation.

A Double Taxation Avoidance Agreement between India and your country of residence (such as the UAE, Singapore, Australia or Malaysia) stops the same income being fully taxed twice, through lower rates or tax credits. You usually need a Tax Residency Certificate and Form 10F. This is general information; speak to a chartered accountant (CA) about your situation.

Usually Form 15CA filed online and, where applicable, a chartered accountant's certificate in Form 15CB, plus proof of tax paid.

Yes. Rent is taxable in India and the tenant usually deducts tax at source. Rent normally goes into your NRO account. This is general information; speak to a chartered accountant (CA) about your situation.

If you have taxable income in India, interest and principal on a home loan may be deductible, subject to conditions and the tax regime you choose. If you have little Indian income, the benefit may be small. This is general information; speak to a chartered accountant (CA) about your situation.

Generally no, while you are non-resident for tax and the salary is earned and received outside India. This is general information; speak to a chartered accountant (CA) about your situation.

"Resident but not ordinarily resident" is a transitional tax status that many returning NRIs have for a year or more. During it, most foreign income stays outside the Indian tax net. See moving back to India. This is general information; speak to a chartered accountant (CA) about your situation.

Money you send from abroad is not income in India. Interest it earns in an NRO account is taxable; interest in an NRE or FCNR(B) account is tax-free while you are non-resident.

Banks deduct tax at source on NRO interest, usually at a higher rate than for residents (often 30% plus surcharge and cess). A lower tax-treaty rate may apply if you give a Tax Residency Certificate and Form 10F. This is general information; speak to a chartered accountant (CA) about your situation.

Yes for most financial activity in India: buying or selling property, home loans, filing returns and avoiding higher TDS. Indian citizens abroad can apply online using their passport and overseas address.

Gifts from relatives, as defined in tax law, are generally tax-free. Gifts from non-relatives above ₹50,000 in a year are generally taxable. This is general information; speak to a chartered accountant (CA) about your situation.

By filing an Indian income tax return showing the actual tax due. The excess is refunded to your Indian bank account after processing. This is general information; speak to a chartered accountant (CA) about your situation.

A certificate from the tax authority of the country where you live, such as the UAE, Singapore, Australia or Malaysia, confirming you are tax-resident there. You need it to claim tax-treaty benefits in India.