NRI TaxationResidency, ITR filing, TDS, DTAA, Schedule FA — for NRIs and OCIs based overseas.
NRIs and OCIs pay Indian tax only on income earned, accrued or received in India — rental, capital gains on Indian assets, NRO interest. Residency is decided by physical presence (the 182-day or 60+365 test), not by visa. We file ITR-2/3, claim DTAA relief via Form 67, and handle Schedule FA after return.
Last reviewed: June 2026 · Updated for AY 2026-27
Regi Tom Antony, FCA — a practicing Chartered Accountant who advises NRIs, OCIs and returning founders on the same questions every week. Every page here is drawn from the book and live engagements, not stock copy.
Background reading Pair this engagement with the educational hub:
Country Hubs (DTAA by corridor)→Every deliverable, in writing.
Engagements end with a single document: your blueprint. It maps each action, the form it needs, the deadline, and who owns it.
- 01Residency & RNOR status determination
- 02DTAA relief — Form 67, TRC, foreign tax credit
- 03ITR filing for NRIs / OCIs / RNORs
- 04Capital gains on shares, mutual funds, property
- 05TDS recovery and lower-deduction certificates (Form 13)
- 06Schedule FA disclosure for returning residents
Tell us the situation. We'll send back the next step.
Two sentences is plenty for the first reply. Direct, written, by Regi.
Answered, candidly.
- Am I a resident, NRI or RNOR this year?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
- How do I claim DTAA relief on US / UK / UAE income?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
- Can I recover excess TDS deducted on my property sale?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
- Do I have to disclose my 401(k) or ISA in my Indian return?
- Short answer: depends on residency, corridor and timing. Long answer is in the engagement — book a call to walk it through.
Next: OCI / FEMA & Repatriation
RNOR window, the 182-day test, asset migration and the April 2026 deadline.
OCI / FEMA & Repatriation
RNOR window, the 182-day test, asset migration and the April 2026 deadline.
Open →Property & Inheritance
Property sale, lower-TDS certificate, capital gains and repatriation under FEMA.
Open →Return Planning & RNOR
OCI status, PAN/Aadhaar, NRE-NRO routing and FEMA compliance for everyday moves.
Open →Ready to plan? Book a strategy call with Regi.
A 45-minute working session that ends with a written next-step plan.
The NRI Blueprint briefing.
One email a fortnight. Corridor updates, deadline alerts, and one written framework worth your inbox.