Resources · Guides

Structured guides for NRIs, OCIs and returning residents.

Short, corridor-specific playbooks. No fluff, no SEO padding — written the way we'd brief a client on a 30-minute call.

Last reviewed: · Reviewed by Regi Tom Antony, FCA

VDA tax · FY 2025-26

Crypto Tax for NRI: VDA Tax India, TDS & Reporting

Crypto tax for NRI starts with Indian taxability, then the VDA transfer rules; withholding and treaty outcomes are confirmed for your facts.

Read →
Startup equity · Cross-border investment

Angel Investing NRI: Indian Startup Equity & Angel Tax

An NRI can invest in an Indian startup through an eligible route; angel-tax abolition does not remove FEMA, valuation or reporting obligations.

Read →
Budget 2025 · Living reference

NRI Tax Changes 2025-26: Budget 2025 for NRIs

A dated living summary of the verified FY 2025-26 / AY 2026-27 changes, distinguishing resident concessions from NRI entitlements.

Read →
UK · Return checklist

Return to India from the UK — the 12-month checklist

What to do at T-12, T-6, T-3 and T-0 months before you leave the UK, sequenced around Indian RNOR and UK split-year.

Read →
UK · Wrappers

ISA and SIPP after you return to India

What happens to your UK tax wrappers once Indian residency begins, and how to sequence withdrawals across the RNOR window.

Read →
UK · Reform

Non-dom 2025 — what changes for Indians in the UK

The April 2025 reforms end remittance basis and bring IHT on worldwide assets after 10 years of UK residence. Implications for Indian-origin families.

Read →
UK · Treaty

India-UK DTAA explained

How the treaty allocates taxing rights for the most common NRI/OCI income types.

Read →
UK · Property

Selling Indian property from the UK

TDS, capital gains, lower-deduction certificate and repatriation when you sit in the UK and the buyer sits in India.

Read →
UK · IHT

UK IHT for Indian-origin families

After 10 years of UK residence, worldwide assets enter UK IHT. What that means for Indian property, trusts and gifts.

Read →
Gulf · Residency

NRI status check from the Gulf

The Section 6 day-count tests as they apply to UAE, Saudi, Qatar, Bahrain, Kuwait and Oman residents.

Read →
Gulf · Banking

NRE / NRO / FCNR setup from the Gulf

Account architecture for tax-free Gulf salaries and Indian-source rental income.

Read →
Gulf · Property

Selling Indian property from the Gulf

TDS, capital gains and repatriation when there is no foreign tax to offset.

Read →
Property · Checklist

NRI property sale checklist: the 30 days before you sign

A day-by-day checklist for NRIs selling property in India, from documents and capital gains to the lower TDS certificate, the agreement, TDS checks and repatriation.

Read →
Property · Joint owners

Joint owners selling property: TDS and tax when one or more owners are NRIs

How TDS, capital gains, certificates, exemptions and repatriation limits apply to each co-owner when jointly owned property in India is sold.

Read →
Property · Power of attorney

Selling property in India through a power of attorney from abroad

How NRIs can sell property in India without travelling, using a sale-specific power of attorney, and the safeguards that stop it being misused.

Read →
Property · Valuation

Stamp duty value rule: when your sale price is not the price taxed

If you sell below the state's stamp duty (fair) value by more than 10%, the higher value is taxed as your sale price. How the rule works, with examples.

Read →
Property · Exemptions

New house or capital gains bonds? Section 82 vs section 85 for NRIs

Compare reinvesting in a house under section 82 (earlier section 54) with capital gains bonds under section 85 (earlier section 54EC) after selling property in India.

Read →
Property · TDS problems

Buyer deducted TDS but it is missing: what an NRI seller should do

If the TDS the buyer deducted on your property sale is missing from your tax statement: how to check, get it corrected, claim credit and avoid it next time.

Read →
TDS

Lower TDS certificate: Form 128 (earlier Form 13) under section 395 (earlier section 197)

How NRIs use a lower or nil TDS certificate in Form 128 (earlier Form 13) under section 395 (earlier section 197) to stop TDS being deducted on the full sale price.

Read →
Repatriation

Repatriating sale proceeds — the USD 1M limit

The annual ceiling, the documents, and how to split larger estates across years and account holders.

Read →
Gulf · Return

Return to India from the Gulf — checklist

EOSB timing, gold and hard-asset routing, and the RNOR window for Gulf NRIs.

Read →
UAE · CT

UAE 9% corporate tax — what NRIs need to know

The June 2023 regime and how it affects NRI-owned free-zone entities, mainland LLCs and freelancer licences.

Read →
Taxation · ITR filing

How NRIs File an Income Tax Return in India (FY 2026-27)

A step-by-step framework for how NRIs file an Indian income tax return — residential status, which ITR, the due date, DTAA relief and refunds.

Read →
Taxation · Rates reference

NRI Income Tax in India: NRI Tax Slab 2025-26

The tax rate that applies to each type of NRI income in India — salary, rent, capital gains, interest and dividends — in one reference table, with TDS.

Read →
Taxation · Investments

How NRI Investments Are Taxed in India (FY 2026-27)

How each NRI investment in India is taxed — bank deposits, equity, mutual funds, bonds and more, with rates, TDS and what is exempt.

Read →
Tax · Compliance calendar

NRI ITR Filing Last Date & Due Dates 2025-26

The full FY 2026-27 (tax year 2026-27) Indian tax compliance calendar for NRIs — ITR filing, advance tax instalments, TDS deposit and return dates, Form 145/146 (formerly 15CA/15CB), and Form 128 (earlier Form 13) lower-TDS certificates.

Read →
Property & Repatriation

6 Legal Ways an NRI Can Cut TDS on an India Property Sale

An NRI's buyer deducts TDS on the whole sale price, not the gain. Six legal ways to cut that deduction, from a Section 395 (earlier section 197) certificate to Sections 82 / 85 (earlier sections 54 / 54EC) reinvestment. General guidance for FY 2026-27, not individual tax advice.

Read →
Return to India

NRI Residential Status & Section 6: Day-Count Rules

How Section 6 of the Income-tax Act decides whether you're NR, RNOR or ROR for FY 2025-26 — the 182-day and 60/365-day basic tests, the 120-day high-income rule, deemed residency under Section 6(7) (earlier section 6(1A)), and the RNOR window under Section 6(13) (earlier section 6(6)).

Read →
Taxation · Cross-border

Tax Residency Certificate (TRC): DTAA Relief for NRIs

How NRIs and returning residents avoid being taxed twice on the same income — the exemption method vs the ordinary credit method used in most Indian treaties, Sections 159 and 160 (earlier sections 90 and 91), and the TRC / Form 41 (earlier Form 10F) / Form 44 (earlier Form 67) paperwork that unlocks the relief.

Read →
OCI & FEMA

India–US DTAA: How NRIs Avoid Double Taxation

How a US-based NRI uses the India–US DTAA to cut Indian TDS on interest and dividends and avoid being taxed twice — treaty rates, TRC, Form 41 (earlier Form 10F) and Form 44 (earlier Form 67). General guidance for FY 2026-27, not individual tax advice.

Read →
USA · Return checklist

Return to India from the USA — the 12-month checklist

What to do at T-12, T-6, T-3 and T-0 before you leave the US, sequenced around RSU vests, 401(k) treatment and the Indian RNOR window.

Read →
Canada · Return checklist

Return to India from Canada — the 12-month checklist

What to do at T-12, T-6, T-3 and T-0 before you leave Canada, sequenced around the CRA departure return, RRSP and TFSA treatment and Indian RNOR.

Read →
Australia · Return checklist

Return to India from Australia — the 12-month checklist

What to do at T-12, T-6, T-3 and T-0 before you leave Australia, sequenced around superannuation, the CGT discount and the Indian RNOR window.

Read →
New Zealand · Return checklist

Return to India from New Zealand — the 12-month checklist

What to do at T-12, T-6, T-3 and T-0 before you leave New Zealand, sequenced around KiwiSaver, FIF holdings and the Indian RNOR window.

Read →
Singapore · Return checklist

Return to India from Singapore — the 12-month checklist

What to do at T-12, T-6, T-3 and T-0 before you leave Singapore, sequenced around CPF withdrawals, IRAS tax clearance and the Indian RNOR window.

Read →
Deep-dives

Tax & compliance deep-dives.

Topic-by-topic guides on the issues that come up again and again in NRI engagements — notices, foreign-asset reporting, founders, family and FEMA.
Deadlines
Filing & Notices
Foreign Assets
Law Update
Investing
GST
Retirement & Equity
Founders
Family
Property
Compliance
Freelancers
Official references

The primary sources behind every guide.

Each guide is anchored in published Indian statutes and RBI directions. Use these alongside our writing — they are the authoritative texts the regulators rely on.
Common questions

Answered, candidly.

How are these guides different from the blog or insights?
Guides are evergreen playbooks — corridor-specific, decision-led and updated as the law changes. Insights and case studies cover topical analysis and real engagements; guides are the reference layer behind them.
Are these guides written by a Chartered Accountant?
Yes. Every guide is authored or reviewed by Regi Tom Antony, FCA, with 20+ years of cross-border practice. They reflect positions actually used in current client engagements, not generic summaries.
Can I use a guide as a substitute for paid advice?
Guides give you the framework, the math and the forms to file — enough to brief yourself, structure your situation and ask sharper questions. They are not a substitute for engagement on edge cases, RBI compounding or complex DTAA positions.
How often are the guides updated?
Tax-rate-sensitive guides (Sections 393/395 (earlier sections 195/197), capital gains, DTAA, FBT slabs) are revised at each Finance Act and CBDT notification. Structural guides (FEMA, FDI, account types) are revised when RBI master directions change.
Do you offer a downloadable version?
Most marquee guides are also published as PDFs on the Resources page. Each PDF carries the same framework plus the checklists and decision trees in a printable format.
Where do I go if my situation doesn't fit a published guide?
Send the situation through the consultation form. If we've worked the case before, we'll point to the right playbook or write a fresh one as part of the engagement.
Explore the Cross-Border Asset Review →
Book the call

Ready to plan? Book a consultation with Regi.

A 15-minute NRI Tax Discovery Call to scope your situation and the right next step.

Book the discovery call→
Newsletter

The NRI Blueprint briefing.

One email a fortnight. Corridor updates, deadline alerts, and one written framework worth your inbox.

No spam, no list rental, unsubscribe in one click.