Related reading
Read before you file.
Guide
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
Content on this page is reviewed by a chartered accountant or advocate at LexVerge LLP. It is general guidance, not advice on your specific facts.