NRI Tax Consultant for Indian Income and Assets
Residential status, Indian returns, treaty relief and property transactions handled from India on your behalf.
Indian Tax Obligations Do Not End When You Move Abroad
Leaving India changes what is taxable here, but it rarely removes the obligation entirely. Rent from an Indian flat, interest on an NRO account, capital gains on shares or property, and pension from former Indian employment all remain within the Indian tax net regardless of where you now live.
The complications are practical as much as technical. Tax is often deducted at source at rates that far exceed the actual liability, leaving refunds to be claimed. Sales of Indian property attract deduction at rates applicable to non-residents. Repatriating funds requires certification. And the same income may be taxable in your country of residence, making treaty relief essential rather than optional.
MPVD & Associates acts as tax consultants for non-resident Indians, handling the Indian side while you deal with obligations where you live.
What an NRI Tax Consultant Deals With
Everything starts with residential status, because it determines what India can tax.
- Residential status – determined for each year under the day-count tests in the Income Tax Act, with the 182-day test being the primary one. Status can change year to year, and the resident but not ordinarily resident category sits between the two extremes with its own consequences.
- Scope of taxable income – a non-resident is taxed in India on income received or accruing in India. Foreign income generally stays outside the Indian net, which is exactly why status matters.
- TDS on Indian income – rent, interest and capital gains paid to non-residents attract deduction at source, frequently at rates well above the eventual liability.
- Double taxation relief – India’s tax treaties allocate taxing rights and provide credit or exemption. Claiming benefits normally requires a tax residency certificate and the prescribed declaration.
- Property transactions – sale of Indian property by a non-resident attracts deduction at source at rates materially higher than those for resident sellers, on the sale consideration rather than the gain.
- Repatriation – remitting funds abroad requires certification of the tax position in the prescribed forms before the bank will process it.
Our NRI Tax Services
Residential Status Determination
Your status established for each year against the statutory tests, with the consequences for what India can tax set out clearly.
Indian Return Filing
Returns prepared and filed for Indian income, with excess tax deducted at source claimed back rather than written off.
DTAA and Treaty Relief
Treaty positions applied where available, with the tax residency certificate and prescribed declarations put in place to support the claim.
Property Sale Support
Guidance through a sale by a non-resident, including applying for a lower deduction certificate so tax is not withheld on the entire sale price.
Repatriation Certification
The certification banks require before remitting funds abroad, prepared once the tax position on the amount being repatriated is established.
Notices and Assessments
Departmental notices and assessment proceedings handled in India on your behalf, without needing you to travel.
How We Work With NRI Clients
Step 1 – Establishing Status and Scope
We determine your residential status for the years in question and identify which of your income streams are within the Indian tax net. This defines everything that follows.
Step 2 – Reviewing Tax Already Deducted
We check the annual tax statement and information statements for tax already deducted against your PAN. Excess deduction is common, and much of it goes unclaimed simply because no return is filed.
Step 3 – Applying Treaty Relief
Where a treaty applies, we identify the correct article, confirm the documentation needed – typically a tax residency certificate and the prescribed declaration – and apply the position in the return.
Step 4 – Filing and Refund
The return is filed and verified. Where a refund is due we track it and follow up if it stalls, which for non-residents is not unusual.
Step 5 – Ongoing Support
Property sales, repatriation certificates and departmental correspondence handled as they arise, across time zones and without requiring you to be in India.
Selling Property in India as an NRI
This is where NRIs most often lose money unnecessarily. When a non-resident sells Indian property, the buyer must deduct tax at the rates applicable to non-residents – computed on the sale consideration, not on the gain. Where the actual capital gain is a small fraction of the sale price, the amount withheld can vastly exceed the real liability, and it is then locked up until a return is filed and a refund processed.
The remedy is to apply to the assessing officer for a certificate authorising deduction at a lower rate before the transaction completes. This has to be done in advance – once the buyer has deducted and deposited the tax, the only route left is a refund claim. Anyone contemplating a sale should take advice before signing, not afterwards.
NRE, NRO and FCNR Accounts
Interest on an NRO account is taxable in India and subject to deduction at source. Interest on NRE and FCNR accounts is exempt while you hold non-resident status. If you return to India permanently, that exemption ends and the accounts need to be redesignated – a step frequently missed, leaving exempt treatment claimed on income that has become taxable.
Why NRIs Work With MPVD & Associates
Non-resident clients need someone in India who can act on their behalf and who understands both the domestic provisions and how treaties operate.
- Status determined properly. Not assumed from how long you have been away, but tested against the statutory rules for each year.
- Refunds actively pursued. Excess deduction is recovered and followed up, rather than left in the system.
- Advice before property transactions. Applying for a lower deduction certificate in advance is far better than claiming a refund afterwards.
- Remote by default. Documents exchanged securely, communication scheduled around your time zone, and no requirement for you to travel.
- Full-service firm. If you also hold Indian business interests, our company formation and accounting teams work alongside.
Frequently Asked Questions
Our experienced company audit and taxation professionals help you navigate complex tax laws and regulatory requirements. Contact us today to schedule a consultation.
Speak to an NRI Tax Consultant
Tell us which country you are resident in and what income or assets you hold in India. We will confirm your status, identify what is taxable here and set out what needs to be filed or reclaimed.