# NRI Blueprint

> Specialist advisory platform for NRIs, OCIs and returning Indians — tax, FEMA, property, RNOR and India entry. Authored by Regi Tom Antony, FCA.

NRI Blueprint provides corridor-specific guidance on NRI taxation, FEMA compliance, property repatriation, return planning, and cross-border structuring for founders. Engagements are run by a practicing Chartered Accountant (FCA) backed by a CA practice established in 1997.

## Pages

- [Home](/): Overview of NRI tax, FEMA, property and return planning services.
- [About](/about): About Regi Tom Antony, FCA and the NRI Blueprint practice.
- [Services](/services): Five practice areas — taxation, FEMA, property, return planning, founders.
- [Contact](/contact): Book a strategy call.

- [Resources](/resources): Free downloadable guides, checklists and toolkits.
- [Insights](/insights): Articles on cross-border tax and FEMA topics.
- [Guides](/guides): In-depth how-to guides for NRIs.
- [Case Studies](/case-studies): Real engagements and outcomes.
- [Country Hubs](/country-hubs): NRI guidance by country corridor.

## Tools

- [RNOR Calculator](/rnor-calculator): Free interactive calculator for NRI / RNOR / Resident status under Section 6 — 182-day, 60+365, 120-day high-income and deemed-residency tests.

## Topic hubs

- [Return to India](/return-to-india): Planning the move back to India.
- [Property Repatriation](/property-repatriation): Selling and repatriating Indian property proceeds.
- [OCI & FEMA](/oci-fema): OCI card holder and FEMA compliance rules.
- [RNOR Planning](/rnor-planning): Using RNOR status during return transition.
- [NRI Founders India](/nri-founders-india): Structuring India operations as an NRI founder.
- [India Property Sale for NRIs](/india-property-sale-for-nris): Selling property as an NRI.
- [FEMA / RBI Compliance for NRIs](/fema-rbi-compliance-for-nris): FEMA filings and RBI approvals.

- [NRI Income-Tax Notices](/nri-income-tax-notices): Faceless assessment, Section 148/142(1) notices and ITR-U for NRIs.
- [NRI Tax Deadlines 2025-26](/nri-tax-deadlines-2025): Key Indian tax deadlines for NRIs in FY 2025-26 / AY 2026-27 — ITR, advance tax, TDS, 15CA/CB and the RNOR window.
- [Income-Tax Act 2025 & Budget 2025: NRI Impact](/income-tax-act-2025-nri): Living summary of the new Income-tax Act 2025 and Budget 2025 changes for NRIs.
- [Schedule FA & FATCA for NRIs](/schedule-fa-fatca-nri): Foreign-asset reporting in Schedule FA, FATCA/CRS data flows and Black Money Act penalties.
- [POEM for NRI Founders](/poem-place-of-effective-management-nri): Place of Effective Management risk for foreign companies run by India-based NRI founders.

- [NRI Investing in India](/nri-investing-in-india): Hub on how NRIs invest in India — mutual funds, PIS equity, crypto/VDA tax, GIFT City and repatriation.
- [GST for NRIs](/gst-for-nri): When GST applies to NRIs — rental income, NRTP registration, OIDAR digital services and export-of-services zero-rating.
- [Foreign Retirement Funds, RSUs & ESOPs for Returning NRIs](/foreign-retirement-funds-rsu-esop-nri): 401(k)/IRA/pension tax on return, Section 89A relief, RSU/ESOP perquisite and DTAA credit.
- [Insurance for NRIs](/nri-insurance-family-protection): Term, health, ULIP tax under Section 10(10D), and cross-border family protection for NRIs.
- [Gifts, Loans & Clubbing for NRIs](/nri-gifts-loans-clubbing): Relative exemption, Rs 50,000 threshold, intra-family loans, clubbing of income and documentation for NRI family transfers.
- [Mixed-Status NRI Families & Cross-Border Divorce](/mixed-status-families-nri): Tax when one spouse is NRI and the other resident, joint assets, clubbing, alimony and child-interest planning.
- [NRIs and Agricultural Land](/nri-agricultural-land): FEMA rule barring purchase, inheritance exception, gift bar, who can buy when an NRI sells, and capital-gains/repatriation on farmland sales.
- [Benami & Nominee Holdings for NRIs](/benami-nominee-holdings-nri): When holding NRI money/property in a relative's name becomes benami, nominee-vs-owner law, penalties and safer structures.
- [Tax for NRI Freelancers & Consultants](/nri-freelancer-consultant-tax): Source rules, 44ADA, GST export of services, platform/creator income, DTAA relief and clean banking for cross-border freelancers.

- [GIFT City for NRI Founders](/gift-city-for-nri-founders): 80LA holiday, Specified Cat III AIF, parking exit dollars, GIFT vs Dubai/Singapore and the FEMA round-tripping red line.
- [Startup Flips, Reverse-Flips & Share Swaps](/nri-founder-startup-flip-tax): Flip as a taxable transfer, residency timing, Section 9(1)(i) indirect transfer, FEMA filings and reverse-flip cost.
- [Founder Stock, Sweat Equity & ESOPs](/nri-founder-stock-esops): Section 17(2) sweat equity, Section 192(1C) ESOP deferral, mid-startup country moves and 12.5% LTCG on unlisted secondaries.
- [Founder Residency & Exit Timing](/nri-founder-exit-timing): RNOR exit window, the Rs 15 lakh / 120-day deemed-RNOR trap and timing vesting to the move date.
- [Cross-Border IP & Royalty Structures](/cross-border-ip-royalty-india): 20% Section 115A withholding, treaty rates with TRC/Form 10F, PE risk, transfer pricing and reverse-charge GST.
- [Founder Succession & ESOP Trusts](/nri-founder-succession): Heirs' OCI status, US/UK estate-tax overlay, ESOP-trust mechanics and wills/trusts to keep the cap table moving.


## Optional

- [Blog](/blog): Long-form articles.