Pillar briefing · Tax & Compliance
Tax & Compliance
DTAA relief, FBAR and FATCA disclosure, FEMA compliance, and what each country's tax office can actually see.
※ Applies in every corridor
- 01
All Corridors · Tax & Compliance
The Lower TDS Certificate: How NRIs Stop Buyers Withholding 15% of the Sale Price
Buyers must withhold ~13-15% of the full price when an NRI sells property. The Section 197 lower-TDS certificate cuts that to your actual tax — here's how.
Reviewed Aug 2026T2 · Spot-checked - 02
All Corridors · Tax & Compliance
Buying Property from an NRI Seller? The TDS Is Your Problem — Here's the Full Drill
Buying a flat from an NRI seller? You must deduct TDS on the full price under Section 195 — TAN, Form 27Q, the rates, and the certificate that fixes it.
Reviewed Aug 2026T2 · Spot-checked - 03
All Corridors · Tax & Compliance
Which ITR Form Should an NRI File? ITR-2, Almost Always
NRIs cannot file ITR-1 or ITR-4. When ITR-2 vs ITR-3 applies, filing thresholds, due dates, e-verification without Aadhaar OTP, and refund mechanics.
Reviewed Aug 2026T2 · Spot-checked - 04
All Corridors · Tax & Compliance
NRI, RNOR, or Resident: The Day Counts That Decide What India Can Tax
NR, RNOR, or ROR decides whether India taxes your foreign income. The 182-day and 120-day rules, RNOR tests, deemed residency, and worked examples.
Reviewed Jul 2026T2 · Spot-checked - 05
All Corridors · Tax & Compliance
FEMA Rules for NRIs: What the Law Requires, Allows, and Forbids
What NRIs can and can't do under FEMA: residency rules, account obligations, property limits, penalties up to 3x, and how RBI compounding works.
Reviewed Jul 2026T1 · Editorial - 06
All Corridors · Tax & Compliance
How DTAA Works for NRIs: Two Tax Nets, Two Relief Methods, and the Paperwork That Unlocks Them
Same income, two tax nets. How DTAA relief works for NRIs: treaty rates, TRC and Form 10F, tie-breaker rules, and foreign tax credits on both sides.
Reviewed Jul 2026T2 · Spot-checked
United States
- 01
United States · Tax & Compliance
Is NRE FD Interest Taxable in the US? Yes — Here's the Full Picture
NRE FD interest is tax-free in India but fully taxable on your US return — with no foreign tax credit to offset it. How to report it, and the real math.
Reviewed Aug 2026T2 · Spot-checked - 02
United States · Tax & Compliance
FBAR Filing for NRIs: Who Must File, What Counts, and What It Costs to Get Wrong
Indian accounts over $10,000 in aggregate trigger FBAR. Which accounts count, how to file FinCEN Form 114, and the real penalty math after Bittner.
Reviewed Jul 2026T2 · Spot-checked
United Kingdom
Canada
Australia
Singapore
- 01
Singapore · Tax & Compliance
How Singapore Taxes Your Indian Income: The Corridor Where the Answer Is Mostly Nothing
Singapore's territorial system leaves Indian rent, NRE interest, and capital gains untaxed — India's tax still applies in full, with nothing to credit.
Reviewed Aug 2026T2 · Spot-checked - 02
Singapore · Tax & Compliance
The India–Singapore DTAA: History, Rates, and Where the Treaty Actually Bites
The India-Singapore DTAA after the 2017 protocol: capital gains India taxes, the contested mutual fund clause, 15%/10% interest caps, TRC and Form 10F.
Reviewed Aug 2026T2 · Spot-checked