Taxation
Income tax rules for NRIs — residential status, filing returns, capital gains, and DTAA benefits.
DTAA — how India's tax treaties actually work for NRIs
A practical guide to India's Double Taxation Avoidance Agreements for NRIs and returning Indians: residency tie-breakers, treaty rate caps on interest, dividend, royalty and FTS, TRC and Form 10F, Section 90/90A/91 mechanics, Form 67 foreign tax credit, and the commonly-used US, UK, UAE, Singapore, and Canada treaties.
FBAR vs FATCA — the two US filings that catch NRIs in America
A side-by-side comparison of FinCEN Form 114 (FBAR) and IRS Form 8938 (FATCA) as they apply to US-based NRIs with Indian financial accounts — thresholds, deadlines, what counts as a reportable asset, the 2023 Bittner ruling on non-willful penalties, and why Indian mutual funds, PPF, and EPF each need special care.
Tax on gifts in India — 2026 guide for NRIs
How Indian tax law treats gifts of money, immovable property, shares, jewellery and other assets in 2026 — the Section 56(2)(x) framework under which the recipient pays tax, the ₹50,000 threshold, the statutory list of "relatives" whose gifts are tax-free without limit, the specific occasions (marriage, inheritance) that are exempt regardless of relationship, how stamp-duty value and fair-market-value drive the tax on property and shares, FEMA rules on cross-border gifts, clubbing of income under Section 64, and the separate US / UK / Canada / Australia treatment of gifts received from Indian residents.
Indian pension and the India-US DTAA — 2026 guide for US residents
How an Indian pension paid to a US resident or US citizen is taxed under the India-US Double Taxation Avoidance Agreement in 2026: Article 19 (government service pensions) with its "resident and national" exception, Article 20 (private pensions) with the residence-country rule, the US saving clause that preserves US taxation of US citizens, the India-side paperwork (PAN + TRC + Form 10F filed electronically) needed to invoke treaty rates, the Section 195 TDS regime and how the pension-paying bank applies it, the US-side reporting (1040 with Foreign Tax Credit, FBAR on the NRO account, Form 8938 FATCA threshold), and why no Social Security totalisation agreement exists between the two countries.
Indian property and FATCA — what US-resident NRIs actually have to report
Clearing up the longstanding confusion about whether Indian real estate has to be disclosed on FATCA Form 8938 — the answer is no for directly-held property but yes for property held through a foreign entity, what IS reportable from an Indian real estate position (the NRO bank account, rental income on 1040, capital gains on sale, any foreign LLC / trust holding the property), the 2026 Form 8938 thresholds, how FBAR runs parallel to FATCA, the India-US DTAA Article 6 tax allocation on rental income and Article 13 on capital gains, and why "sell to avoid FATCA" is based on a false premise.
NRI taxation in India — the 2026 framework
How Indian tax applies to NRIs in 2026: residential status under Section 6 (the 182-day rule, the 120-day / 60-day variations, the 2020 "deemed resident" rule at ₹15 lakh Indian income, RNOR transition), what Indian-source income actually means, the post-July-2024 capital-gains rates, new-regime vs old-regime slabs, NRE / FCNR interest exemption, deductions available to NRIs (and the ones that are not), DTAA relief paperwork (PAN + TRC + Form 10F), TDS rates under Section 195, filing thresholds and due dates, refund mechanics, and the ITR forms an NRI actually uses.
NRI residential status for Indian income tax — the current day-count framework
How residential status is determined under the Indian Income-tax framework — the basic 182-day and 60-day tests, the 120-day rule for higher-earning Indian-citizen visitors, the Section 6(1A) deemed-resident rule for "stateless" NRIs, RNOR classification, and how each status changes what is taxable in India.
Indian tax residency — the 2026 day-count rules and transitions
How Section 6 of the Income Tax Act decides your Indian residential status for a financial year: the 182-day and 60-day/365-day tests, the post-2020 tightening for Indian-citizen/PIO visitors with Indian income above ₹15 lakh (the 120-day rule) and the Section 6(1A) deemed- resident rule, what Ordinarily Resident and RNOR mean for foreign-income taxation, the returning-NRI RNOR window and how to time an India return to extend it, why FEMA residency and Income Tax residency are separate regimes, how the Tax Residency Certificate works, and the DTAA tie-breaker for dual-resident individuals.
UK tax for NRIs and UK citizens moving to India — 2026 guide
How UK tax follows a person from the UK to India in 2026: the Statutory Residence Test (automatic overseas, automatic UK, and sufficient-ties tests) that replaces the old 90-day rule, split-year treatment for the year of departure, the 6 April 2025 abolition of the non-domicile regime and its replacement with the four-year Foreign Income and Gains regime, UK taxation of rental income under the Non-Resident Landlord Scheme, UK state pension and private-pension treatment for Indian residents, the India-UK DTAA relief mechanisms, UK inheritance tax's new residence-based regime, and the practical steps around Form P85 and SA109 filing.
US tax filing from India — 2026 guide for US citizens and green-card holders
How a US citizen or green-card holder living in India files US taxes on worldwide income in 2026: the Form 1040 obligation regardless of residence, the Foreign Earned Income Exclusion (up to ~$130,000 for 2026), the Foreign Tax Credit as the alternative, FBAR and FATCA Form 8938 on Indian accounts, PFIC rules that catch most Indian mutual funds, how the India-US DTAA interacts with the saving clause, the Streamlined Foreign Offshore Procedures for non-wilful non-filers, the automatic expat filing extension to 15 June, and the penalties that make silent non-filing substantially worse than filing a zero-income return.
Wealth tax in India — abolished, and what replaced it
Wealth tax was abolished in Budget 2015 and has not returned. What an NRI or resident actually pays instead in 2026 — the super-rich income-tax surcharge, capital gains on Indian assets, gift taxation under Section 56(2)(x), Schedule AL disclosure, and the continuing absence of any estate or inheritance tax.
Tax on NRI-Owned Property in India — Rental Income and Multiple Properties
How Indian income tax applies to NRIs owning one or more properties in India — rental income taxation, the two-property self-occupied rule introduced in 2019, the 30% standard deduction, the Section 24(b) interest limit, TDS on rent paid to NRIs, the difference between the old and new tax regimes, and how rental income is repatriated.
USA NRIs Buying or Selling Property in India — Indian & US Tax and Reporting Guide
Complete guide for US residents (citizens, green card holders, and tax residents) buying or selling property in India — Indian TDS and capital gains rules, plus US side reporting: FBAR, Form 8938, Schedule E, Form 1116 foreign tax credit, currency translation, and state tax traps.