Returning from the US
401(k), HSA, RSU vesting schedule, brokerage rebalancing, FBAR-compliant US side.
Return to India · Checklist
Tax Checklist Before You Move Back to India
A T-12 to T-0 month sequence covering asset positioning, account opening, residency modelling, document collection and the disclosure backbone — so day one in India is a continuation, not a scramble.
Why this matters
The stakes, plainly.
The cleanest returns we see started 9-12 months before the flight. The expensive ones started after landing.
Common situations
Where this usually comes up.
Returning from the UK
ISA/SIPP decisions, non-dom 2025 interaction, split-year claim, IHT exposure.
Returning from the Gulf
EOSB realisation, FCNR rollover, gold/hard-asset migration, no-DTAA-relief planning.
What goes wrong
Expensive mistakes we keep cleaning up.
Selling foreign assets after landing
Capital gains realised post-residency face Indian tax with limited shelter.
Opening Indian accounts post-arrival
KYC takes 4-6 weeks; you need accounts live on day one.
No Schedule FA workpaper
Without the asset-level workpaper, the first resident return is exposed.
What we cover
The engagement, in writing.
- 01Full T-12 to T-0 timeline tailored to your corridor
- 02Asset-by-asset sell-or-hold decision matrix
- 03Schedule FA workpaper template populated with your accounts
- 04Account opening checklist with documents your bank actually accepts
- 05Form 67 and DTAA filing plan for the first resident return
Common questions
Answered, candidly.
- When should I start planning?
- 9-12 months before move date. 6 months is the absolute minimum for clean execution.
- Do I need to file Indian taxes the year I return?
- Yes, from the first financial year you cross the residency threshold — including RNOR years.
- Should I sell my foreign house before returning?
- Depends on residency at sale, capital gains exposure in both jurisdictions, and your liquidity needs. Modelled case-by-case.
Authored authority
The frameworks on this page are drawn from NRI Tax Blueprint 2025 — written by Regi Tom Antony, FCA, the practicing CA who advises on the same problems every week.
On the record
What clients say after the plan ships.
“Regi mapped out the RNOR window before I moved and saved us nearly two years of needless India tax on our US brokerage. The plan was written, dated, and exactly what I needed.”
Recovered USD 38k in pre-empted tax via RNOR sequencing.
Figures reflect aggregate RTA & Associates client engagements, 1997–2025; individual outcomes vary.
Anand R.
Tech founder, returning from California
USA → India
“We sold our Bengaluru flat from Dubai. The Section 197 lower-deduction certificate alone freed up ₹42 lakh of working capital while the sale closed. No other CA we spoke to even raised it.”
TDS reduced from 14.95% to 4.1% via Form 13.
Figures reflect aggregate RTA & Associates client engagements, 1997–2025; individual outcomes vary.
Farah K.
Investment banker, Dubai
UAE → India
“Clear, direct, on the record. Regi told us what would and wouldn't work — and exactly what the next filing was. No upsell, no fog.”
Priya & Mahesh S.
Doctors, NHS, planning return
UK → India
Powered by the wider practice
- RTA & Associates· Chartered Accountants
- NRI Tax Blueprint· Authored playbooks
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