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NRI Taxation

Residential status, foreign assets, Section 197 lower-TDS, DTAA and repatriation.

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NRI Tax Guide AY 2026-27: Residential Status, Schedule FA, Form 67 and DTAA

The complete NRI tax guide for AY 2026-27 — residential status, taxable Indian income, property TDS, Schedule FA disclosure, foreign tax credit and repatriation, from a Pune CA.

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NRI Taxation: How Your Residential Status Decides What India Can Tax

NRIResidential Status

11 May 20267 min read

NRI Taxation: How Your Residential Status Decides What India Can Tax

Resident, RNOR or Non-Resident — this one status decides whether India taxes only your Indian income or your entire global income. A plain-English guide to the day-count test, the deemed-resident trap and DTAA relief.

CA Rahul DangFounder & Practice Lead

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RNOR: The Third Residence Status, and the Two-to-Three Year Window Returning NRIs Keep Missing

RNORNRI

11 October 20267 min read

RNOR: The Third Residence Status, and the Two-to-Three Year Window Returning NRIs Keep Missing

Indian tax residence is not a binary. Not ordinarily resident sits between the two, keeps foreign income outside the Indian net, and usually lasts two or three years after a return to India. Either of two tests gets you there — and most people only know about one of them.

CA Rahul DangFounder & Practice Lead

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What Is Schedule FA? Foreign Asset Disclosure, Filing and Penalty

Foreign AssetsCompliance

13 May 20266 min read

What Is Schedule FA? Foreign Asset Disclosure, Filing and Penalty

If you're an ordinarily resident holding foreign shares, RSUs or bank accounts, you must disclose them in Schedule FA — even with zero income. Miss it and the Black Money Act penalty is ₹10 lakh a year.

CA Rahul DangFounder & Practice Lead

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FAST-DS 2026: Foreign Asset Disclosure Scheme — Eligibility, Cost and Form 1

FAST-DSForeign Assets

2 September 202614 min read

FAST-DS 2026: Foreign Asset Disclosure Scheme — Eligibility, Cost and Form 1

A one-time window runs to 31 December 2026. Row 1 costs 60% and caps at ₹1 crore; Row 2 is a flat ₹1 lakh fee and caps at ₹5 crore. Here is who qualifies, why your foreign bank account's closing balance is the wrong number, and how Form 1 actually works.

CA Rahul DangFounder & Practice Lead

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Foreign Tax Credit and Form 67: Don't Pay Tax Twice on Overseas Income

Foreign IncomeDTAA

12 May 20266 min read

Foreign Tax Credit and Form 67: Don't Pay Tax Twice on Overseas Income

Earned income abroad and had tax withheld there? You can credit it against your Indian tax — but only if you file Form 67 on time. Here's how the Foreign Tax Credit and DTAA relief actually work.

CA Rahul DangFounder & Practice Lead

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Foreign Tax Credit under Rule 76: Form No. 44, the New Deadline and the CA Verification

Form 44Rule 76

10 October 202611 min read

Foreign Tax Credit under Rule 76: Form No. 44, the New Deadline and the CA Verification

From the Income-tax Rules, 2026 the foreign tax credit sits in rule 76 and the statement is Form No. 44 — not Form 67. The deadline becomes twelve months from the end of the tax year, and a chartered accountant must verify the form where the assessee is a company or the foreign tax reaches ₹1,00,000.

CA Rahul DangFounder & Practice Lead

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Section 197 Lower-TDS Certificate for NRI Property Sale: How to Apply and Why It Matters

Section 197NRI

20 June 20268 min read

Section 197 Lower-TDS Certificate for NRI Property Sale: How to Apply and Why It Matters

When an NRI sells Indian property, the buyer must deduct TDS under Section 195 at rates far higher than the actual tax due — often locking up lakhs unnecessarily. A Section 197 lower-deduction certificate cuts the TDS to the true tax liability. Here is the application process, the timeline and the documents you need.

CA Rahul DangFounder & Practice Lead

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Form 15CA and 15CB: The Repatriation Certification Every NRI Needs

Form 15CAForm 15CB

20 June 20268 min read

Form 15CA and 15CB: The Repatriation Certification Every NRI Needs

Repatriating sale proceeds, rent or investment income from India needs paperwork: Form 15CA from the remitter and, for most cases, Form 15CB from a CA certifying the right tax has been paid. Here is the parts-A-to-D map, when each applies, and how a clean certification keeps the bank from blocking your transfer.

CA Rahul DangFounder & Practice Lead

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NRENRO

20 June 20268 min read

NRE, NRO and FCNR Accounts: How Each Is Taxed in India

An NRI's three banking choices — NRE, NRO and FCNR — each have very different tax treatments. NRE and FCNR interest is generally exempt, NRO interest is fully taxable, and repatriation rules differ. Here is the clean comparison.

CA Rahul DangFounder & Practice Lead

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