NRI Taxation & FEMA Compliance
Whether you are working abroad, have investments in India, or are planning to return -- we provide end-to-end NRI tax advisory and compliance services.
Our NRI Tax Services
Comprehensive taxation and compliance services designed specifically for Non-Resident Indians with interests in India.
NRI Income Tax Return Filing
Comprehensive ITR filing for NRIs, RNORs, and deemed residents covering salary income, rental income from Indian property, capital gains on Indian investments, interest income from NRO/NRE accounts, and other Indian-sourced income.
DTAA Benefits & Tax Treaty Advisory
Expert advisory on Double Taxation Avoidance Agreements to prevent paying tax twice on the same income. We help you claim treaty benefits, obtain Tax Residency Certificates, and optimise your global tax position.
TDS on Property Sale by NRI (Section 195/197)
Complete management of TDS obligations when NRIs sell property in India. We handle TDS computation, lower deduction certificate applications under Section 197, and ensure compliance by both buyer and seller.
Repatriation of Funds (Form 15CA/15CB)
Issuance of CA Certificate in Form 15CB and filing of Form 15CA for remittance of funds outside India. We handle all RBI and FEMA documentation required for repatriation through authorised dealer banks.
FEMA Compliance & RBI Guidelines
Advisory on Foreign Exchange Management Act regulations including permissible transactions, investment routes (FDI/FPI), immovable property regulations for NRIs, and annual compliance requirements.
NRO/NRE Account Advisory & TDS Refund
Guidance on maintaining NRO and NRE accounts, understanding TDS implications on NRO interest, claiming refunds on excess TDS deducted, and optimal fund management between accounts.
Why NRIs Choose Pujara & Co
Frequently Asked Questions
How is residential status determined for tax purposes?
Under the Income Tax Act, an individual is a Resident if they have been in India for 182 days or more during the financial year, OR 60 days or more in the current year and 365 days or more in the preceding 4 years. Special relaxations apply to Indian citizens going abroad for employment or NRIs visiting India. The Finance Act 2020 introduced the concept of deemed resident for Indian citizens with Indian income exceeding Rs. 15 lakh.
Do NRIs need to file income tax returns in India?
NRIs must file ITR in India if their Indian income (before deductions) exceeds the basic exemption limit (Rs. 2.5 lakh / Rs. 3 lakh for senior citizens). Even if income is below the limit, filing is advisable to claim TDS refunds and maintain a clean tax record for property transactions.
Can NRIs buy property in India?
Yes, NRIs can buy residential and commercial property in India. However, they cannot purchase agricultural land, plantation property, or farmhouse. The payment must be from NRE/NRO account or funds remitted from abroad. TDS at 20% applies on long-term capital gains when selling property.
How can NRIs repatriate funds from India?
NRIs can repatriate funds from NRE accounts freely. Repatriation from NRO accounts is permitted up to USD 1 million per financial year after deducting applicable taxes. Form 15CA/15CB certification is required, and we handle the entire process including CA certificate issuance and bank documentation.
NRI? Need Tax Help in India?
Get expert NRI taxation assistance. We are available via WhatsApp and video call across all time zones.