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.
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.

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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.

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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.

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UK · Treaty

India-UK DTAA explained

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

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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.

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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.

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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.

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Gulf · Banking

NRE / NRO / FCNR setup from the Gulf

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

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Gulf · Property

Selling Indian property from the Gulf

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

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TDS

TDS Section 197 lower-deduction certificate

How NRIs use a Section 197 (Form 13) lower-deduction certificate to release the excess TDS blocked on property sales and large NRO receipts — filing, timing and refunds.

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Repatriation

Repatriating sale proceeds — the USD 1M limit

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

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Gulf · Return

Return to India from the Gulf — checklist

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

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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.

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Taxation · ITR filing

How NRIs File Income Tax in India (FY 2025-26)

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.

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Taxation · Rates reference

NRI Income Tax Rates in India (FY 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.

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Taxation · Investments

How NRI Investments Are Taxed in India (FY 2025-26)

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

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Tax · Compliance calendar

NRI Tax Calendar FY 2025-26 (AY 2026-27): Every Indian Tax Deadline for NRIs

The full FY 2025-26 (AY 2026-27) Indian tax compliance calendar for NRIs — ITR filing, advance tax instalments, TDS deposit and return dates, Form 15CA/15CB, and Form 13 lower-TDS certificates.

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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 197 certificate to Section 54 / 54EC reinvestment. General guidance for FY 2026-27, not individual tax advice.

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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(1A), and the RNOR window under Section 6(6).

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Taxation · Cross-border

DTAA Relief for NRIs: Credit vs Exemption Method

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 90 and 91, and the TRC / Form 10F / Form 67 paperwork that unlocks the relief.

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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 10F and Form 67. General guidance for FY 2026-27, not individual tax advice.

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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 (Sec 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 free 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.
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