Read before you file.
NRI Tax in India: How Residential Status Is Decided, What Is Taxable, TDS Rates, NRE and NRO Accounts, DTAA Relief and Filing
The 182-day and 120-day tests, what India can tax, why TDS is 30% on NRO interest and 12.5% to 30% on property, treaty relief, and what changes when you move back.
Read guide→GuideTDS on Property Purchase: Section 194-IA, Form 26QB, Joint Buyers, and the Very Different Rules When the Seller Is an NRI
1% through Form 26QB when the seller is resident and the price is ₹50 lakh or more; 12.5% to 30% on the whole price, with a TAN, when the seller is an NRI.
Read guide→GuideForm 15CA and 15CB: When Each Is Required, the ₹5 Lakh Threshold, Parts A to D and the Exempt Payments
The ₹5 lakh threshold, Parts A to D, the 33 exempt payments, when the CA certificate is needed, and the ₹1 lakh penalty for skipping it.
Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them — verify anything time-sensitive directly.
- Reserve Bank of IndiaFEMA, remittances and foreign investment reporting
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- DPIITStartup recognition and FDI policy
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.