Global wealth. Local expertise.
Navigate India's complex NRI tax rules with confidence. RNOR status, DTAA relief, foreign income, FEMA compliance — all handled by verified CAs who specialise in cross-border taxation.
Residency Status Rules
Your tax liability in India depends entirely on your residency status. Here are all 5 tests the Income Tax Act applies:
| Residency Test | Current Year Presence | Preceding Years | Income Condition | Final Status |
|---|---|---|---|---|
| Standard Rule 1 | ≥ 182 days | — | — | Resident |
| Standard Rule 2 | ≥ 60 days | ≥ 365 days in 4 preceding years | — | Resident |
| Employment/Crew Exception | < 182 days | — | — | Non-Resident |
| High-Income Visitor (FA 2020) | 120-181 days | — | > ₹15 Lakh Indian income | RNOR |
| RNOR History Test | — | NR in 9/10 years OR ≤ 729 days in 7 years | — | RNOR |
The RNOR Golden Window
Returning NRIs can maintain RNOR status for up to 3 financial years. During this window, foreign assets (US stocks, UK pensions, UAE savings) remain completely tax-free in India. This is your most valuable transition window.
Our CAs help you maximise this window and plan the transition to Resident status.
DTAA Relief Guide
Identify your host country's treaty with India
India has DTAAs with 90+ countries including USA, UK, UAE, Canada, Australia, Singapore.
Obtain Tax Residency Certificate (TRC)
Estimated wait: USA 8-12 weeks, UAE 4-6 weeks, UK 6-10 weeks.
File Form 10F online before claiming benefits
Mandatory since FY 2022-23. Submit on the Income Tax portal.
Choose relief method
Exemption Method OR Tax Credit Method — we calculate both and recommend the better option.
Warning: Failure to provide a valid Tax Residency Certificate results in TDS withholding at 20-30% instead of the treaty rate. Always obtain your TRC before the financial year ends.
What We Offer
RNOR Status Assessment
Day-counting analysis across financial years. We determine your exact residency status.
DTAA Relief Filing
Form 10F preparation, TRC coordination, and optimal relief method selection.
FEMA Compliance
NRO/NRE/FCNR account advisory, repatriation rules, and LRS compliance.
Return Planning
Structured plan for transitioning from NRI to Resident with minimal tax impact.
Foreign Asset Reporting
Schedule FA filing for foreign bank accounts, stocks, and property.
Cross-Border Tax Advisory
Tax implications of selling foreign property, exercising ESOPs, or receiving foreign pensions.
Your global wealth deserves local expertise.
Connect with a CA who specialises in NRI taxation.
Book NRI Tax Consultation