For non-resident Indians and people returning to India, the questions cluster around residential status under Indian law, how Indian bank accounts and property are taxed, withholding on sales and remittances, and how the treaty with Canada or the United States is applied. These guides use Indian terminology and explain each form named.
NRI & India — 6 in-depth guides
What Is DTAA
A practitioner's guide to what is DTAA. The rule that decides it, the claims that make it real, and the quick answers to every version of the question.
What Are Remittances
A practitioner's guide to what are remittances. The rule that decides it, the claims that make it real, and the quick answers to every version of the question.
What Does Tax Remittance Mean
What does tax remittance mean — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
How to Claim TCS Refund on Foreign Remittance
How to claim tcs refund on foreign remittance — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
Is Foreign Remittance Taxable in India
Is foreign remittance taxable in India. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
Is Dividend Income Taxable in India for NRI
A practitioner's guide to is dividend income taxable in India for NRI: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
Other topics Foreign Property, Estates, Gifts & Trusts, Foreign Income Basics, Retirement & Pensions, US Expat Taxes.
Cross-border situations we are engaged for
NRI's Indian property sale withholding reduced before closing
An NRI selling property in India needed a lower-deduction certificate obtained before closing so the withholding did not exceed the actual tax due on the gain from the sale. We prepared the application ahead of closing and the seller's withholding was reduced to the amount the computed gain actually supported.
Indian stock options exercised abroad sourced between both countries
An individual granted stock options in India but exercising them after relocating abroad needed the resulting income sourced correctly between the two countries involved in the grant and the exercise. We reviewed the grant and vesting period against the client's work locations and sourced the income under the applicable rule.
Indian dividend withholding and the home-country credit confirmed together
An NRI receiving dividend income from Indian investments needed to confirm which withholding rate applied and how the credit would be claimed on their return in their country of residence. We confirmed the applicable rate and set out the credit claim on the client's home-country return.
Tax Deducted When Buying From an NRI
Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up.
Read how this one runsOptions Granted in India and Exercised Elsewhere
Where the grant, the vesting and the exercise happen in different countries, each may claim part of the same gain. Apportioning it across the period worked is what prevents the whole amount being taxed twice.
Read how this one runsInheriting Property in India While Living Abroad
India does not tax the inheritance itself, but the later sale and the money leaving the country both have positions of their own. The file establishes the cost base to use on that sale and what the remittance will require.
Read how this one runsIndian Transfer Pricing Certification With a Hard Deadline
An Indian entity with international related-party transactions needs an accountant's report filed by a date of its own, ahead of the return. The work is reconciling the transactions to the books first, because the report is only as defensible as that reconciliation.
Read how this one runsAn NRI Selling Indian Property With Tax Withheld on the Price
Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up until a return is assessed.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
Strategy and compliance for income, assets and families spread across borders.
Industries & Client Types We Serve Worldwide
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.
Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
