NRI Taxation in Pune
Rahul R. Mohite & Co., Chartered Accountants assists non-resident Indians and persons of Indian origin with tax on their income in India: residential status, returns, TDS on property sales, repatriation forms and treaty relief. CA Rahul R. Mohite (ICAI Membership No. 622387) handles each engagement himself.
What the work covers
- Working out residential status for the tax year: resident, not ordinarily resident or non-resident
- Income tax returns for NRIs on income earned or received in India, such as rent, interest, dividends and capital gains
- Tax on the sale of property in India by an NRI, including applications for a lower or nil TDS certificate
- Forms 145 and 146 (earlier Forms 15CA and 15CB) for sending money abroad from an NRO account
- Relief under Double Taxation Avoidance Agreements, with the Tax Residency Certificate and Form 41 (earlier Form 10F)
- Claiming a refund of excess TDS deducted in India
Who it applies to
- Non-resident Indians and Overseas Citizens of India with income or assets in India
- Persons moving abroad for work, or returning to India, in the year of the move
- NRIs selling or letting out property in India
- Buyers and tenants in India who make payments to an NRI and need to deduct TDS
Documents usually needed
- PAN, and passport pages showing dates of travel to and from India
- Statements of NRO and NRE bank accounts, and interest certificates
- TDS certificates (Form 131, earlier Form 16A), and the AIS and Form 168 (earlier Form 26AS) from the income tax portal
- For a property sale: sale deed, purchase deed and proof of cost of improvement
- Tax Residency Certificate and Form 41 (earlier Form 10F), if treaty relief is claimed
- Overseas address and contact details
Process
| 1 | Understand your requirement and work out residential status for the year |
|---|---|
| 2 | Collect documents and match them with the AIS and Form 168 (earlier Form 26AS) |
| 3 | Compute income and tax, and check treaty relief where relevant |
| 4 | Prepare and file the return, certificate application or Forms 145 and 146 |
| 5 | Follow up on refunds and any notices |
Key provisions
| Residential status | Based on days of stay in India, for example 182 days or more in the tax year, with further conditions for Indian citizens and persons of Indian origin |
|---|---|
| Return due date | 31 July after the end of the tax year for individuals without business or professional income. 31 August where there is business or professional income not liable to audit. |
| TDS on property sale | The buyer deducts TDS at the rates for non-residents (Section 393(2), Table Sl. 17, Income-tax Act, 2025; earlier section 195), for payments from 1 April 2026 |
| NRE interest | Interest on NRE accounts is exempt while the account holder is a person resident outside India under FEMA. Income-tax residential status does not decide this. |
The scope of each engagement is agreed in writing after understanding your requirement.
Related guides
Questions
Does an NRI need to file an income tax return in India?
An NRI generally has to file a return if total income taxable in India exceeds the basic exemption limit. There is an exception where the income is only specified investment income or long-term capital gains and tax has been deducted at source. A return is also needed to claim a refund of excess TDS, for example on rent, interest or a property sale.
How is residential status decided?
It depends on the number of days spent in India during the tax year and in earlier years, not on citizenship. The main test is a stay of 182 days or more in the tax year, with other conditions for Indian citizens and persons of Indian origin.
How much TDS is deducted when an NRI sells property in India?
The buyer must deduct TDS at the rates for non-residents, plus surcharge and cess. In practice this is applied to the full sale price unless the NRI obtains a lower or nil deduction certificate (Form 128 under section 395(1) of the Income-tax Act, 2025; earlier Form 13 under section 197).
What are Forms 15CA and 15CB?
Form 15CA is a declaration filed online before money is sent abroad. Form 15CB is a certificate from a Chartered Accountant confirming the tax position of the payment. Whether Form 15CB is needed depends on the nature and amount of the payment. For remittances from 1 April 2026 these are Forms 145 and 146.
Can I claim relief if the same income is taxed abroad?
Relief may be available under the Double Taxation Avoidance Agreement between India and the other country. A non-resident must have a Tax Residency Certificate and must file Form 41 (earlier Form 10F) online to claim treaty relief. Relief under the Act where no agreement exists is generally available only to residents of India.
General information only, not professional advice. Provisions are to be read with the Income-tax Act, 2025, or the Income-tax Act, 1961 for earlier years, and other laws in force from time to time. Thresholds and dates may change by notification.