NRI Tax Blueprint (2025 Edition)
By CA Regi Tom Antony, FCA · ACMA · CGMA · CISA
The NRI Tax Blueprint is a practical NRI tax guide that explains, in plain language, how Indian tax and FEMA rules apply to non-resident Indians — from residential status and tax treaties to repatriation, property sales, succession and planning a return to India. It is written for NRIs, returning NRIs and their families who want to understand their position before they act.
What's inside this book on NRI taxation
The book is organised in multiple parts. These are representative themes it covers, each matched to the related guide on this site.
Residential status & RNOR timing
How Section 6 day-count tests decide your status, and how to sequence a return so the RNOR window is not wasted.
Read the residential status & rnor timing guideDTAAs in practice
Using the India-US and other tax treaties: tie-breaker rules, TRC, Form 10F and claiming foreign tax credit.
Read the dtaas in practice guideFEMA & repatriation
NRE, NRO and FCNR accounts, what each is for, and how money moves out of India lawfully.
Read the fema & repatriation guideProperty sale & lower TDS
Capital gains on Indian property, buyer TDS on NRI sellers, and when a lower-deduction certificate helps.
Read the property sale & lower tds guideForeign retirement funds, RSUs & ESOPs
401(k), pensions and employee equity when you cross borders — timing, reporting and double-tax risk.
Read the foreign retirement funds, rsus & esops guideCrypto & virtual digital assets
How India taxes VDA transfers and what NRIs holding crypto should check.
Read the crypto & virtual digital assets guideStartup & angel equity
Investing in Indian startups as an NRI: the FEMA route, exits and repatriation.
Read the startup & angel equity guideSuccession & estate planning
Wills, nominees, inherited property and cross-border estate-tax exposure.
Read the succession & estate planning guideSchedule FA & compliance
Return filing, foreign-asset reporting once resident, and handling notices.
Read the schedule fa & compliance guide
Download a free preview — Chapters 1–3
Read the opening chapters of the NRI Tax Blueprint book before you buy. Enter your details and the download link appears once your request is received.
A 2nd, consolidated edition is in the works
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This page describes the currently published 2025 edition; content is general information, not advice.