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The Classic Partners LLP · NRI Taxation

NRI Tax Filing in India — Overview

A clear starting point for Non-Resident Indians on what income is taxable in India, which return to file, and when.

Quick answer

NRIs are taxed in India only on income that is received, or accrues or arises, in India — such as rent, capital gains on Indian assets, interest on NRO accounts, and salary for services rendered in India. The global income of a non-resident is outside the scope of Indian tax. Filing is compulsory if your Indian taxable income exceeds the basic exemption limit, or in specific situations such as claiming a refund, holding foreign assets while resident, or property transactions where TDS needs to be claimed back.

What we cover

What we help NRI clients with

From residency determination through to return filing and repatriation-related compliance.

  • Determining whether you qualify as resident, RNOR or non-resident for the year
  • Identifying India-source income that is taxable
  • Choosing and filing the correct ITR form
  • Claiming DTAA relief to avoid double taxation
  • Handling TDS deducted on NRO income, property sale, or rent
  • Coordinating with your CA or accountant abroad where relevant
Key components

What this service includes

How we help you with your NRI tax filing.

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Residential Status Determination

Establishing your status for the year based on day-count and prior-year history.

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ITR Preparation & E-Filing

End-to-end preparation and online filing of the correct return.

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DTAA Relief & Foreign Tax Credit

Avoiding double taxation on income taxed in more than one country.

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TDS Reconciliation & Refund

Matching TDS in Form 26AS/AIS against actual liability and pursuing refunds.

How we work

Our process

From initial consultation to completion.

1

Income & Status Review

Mapping your India-source income and confirming residential status for the year.

2

Document Collection

Gathering bank statements, Form 26AS/AIS, property and investment records.

3

Return Preparation

Selecting the right ITR form and preparing the return with DTAA schedules where needed.

4

E-Filing & Refund Follow-up

Filing, e-verifying and tracking any refund due through to credit.

Why choose us

Why NRI filing needs a dedicated review

What sets our approach apart.

Getting residential status wrong changes your entire tax base

It's the single decision that determines whether foreign income enters the Indian return at all.

DTAA relief is often missed without a review

Foreign tax credit claims require specific schedules and documentation most self-filed returns skip.

NRO account TDS is frequently over-deducted

Banks often deduct at a flat rate regardless of your actual slab or treaty rate — the excess is refundable.

FAQs

your NRI tax filing questions answered

What people ask before engaging us.

Generally no, but you should still file if you want to claim a refund of TDS deducted, or if specific conditions such as high-value transactions apply.
A belated return can usually still be filed with a late fee and possible interest, though some benefits like carrying forward losses may be lost.
You can file the return, but a validated Indian bank account (NRE or NRO) is needed to actually receive any refund.
Not usually — an NRI's foreign income is outside the Indian tax net, though this changes if your status shifts to resident in a later year.

Ready for expert help with your NRI tax filing?

Let our team help you navigate this process with clarity and confidence.

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