Guides
Each guide answers one question, shows the arithmetic, and lists the official sources it is based on.
Residency & tax
- Do NRIs need to file an income tax return in India? Thresholds, refunds, forms and due datesDo NRIs need to file ITR in India? When filing is mandatory, claiming TDS refunds after a property sale, which ITR form to use and due dates for AY 2026-27.
- Using a DTAA to cut Indian tax as an NRI: TRC, Form 41 (old Form 10F) and treaty ratesHow NRIs use DTAA benefits to cut TDS on NRO interest and dividends: TRC, Form 41 (formerly Form 10F), treaty rates for six countries and foreign tax credit.
- Income-tax Act, 2025 for NRIs: what changed, what didn't, and the new section and form numbersWhat the Income-tax Act, 2025 changes for NRIs from 1 April 2026: the tax year, old-to-new section and form numbers, transition rules and what stays the same.
- NRI residential status in 2026: the 182-day, 120-day and deemed-resident rulesHow NRI residential status works in tax year 2026-27: the 182-day test, the 60/120-day tests, deemed residency and how to count days in India.
Selling property
- Capital gains exemptions for NRIs in 2026: new house, bonds and the old Sections 54, 54EC and 54FCapital gains exemptions for NRIs under the Income-tax Act, 2025: reinvest in a house (old Sections 54, 54F) or bonds (old 54EC), with limits and timelines.
- Lower TDS certificate for NRI property sellers: how to apply on Form 128 (old Form 13)How an NRI selling property gets a lower TDS certificate on Form 128 (old Form 13) under Section 395: who applies, documents, timelines and how the buyer uses it.
- Selling property in India as an NRI in 2026: TDS, capital gains tax and getting the money outNRI selling property in India in 2026: 12.5% LTCG, TDS on the full sale value, effective rates, the 1 October 2026 PAN route for buyers, refunds and repatriation.
Bank accounts
Sending money
- Form 15CA and 15CB are now Forms 145 and 146: what changed on 1 April 2026Form 15CA and 15CB are now Form 145 and Form 146 under the Income-tax Rules, 2026. Parts A to D, when a CA certificate is needed, penalties and a checklist.
- Repatriating money from an NRO account: the USD 1 million rule, Forms 145/146 and Form A2How to repatriate money from an NRO account in 2026: the USD 1 million per financial year limit, current income, Form 145, Form 146, Form A2 and documents.
- The US 1% remittance tax in 2026: what it means for NRIs sending money to IndiaThe US 1% remittance tax (IRC Section 4475) hits cash-funded transfers from 1 January 2026. Who pays, what is exempt, IRS proposed rules and India's TCS.