Nri Taxation
Explore expert insights, transition guides, and compliance checklists.
Section 54EC Bonds for NRIs: A Guide to the New 2025 Tax Law
Expert guide for NRIs on the transition from Section 54EC (1961 Act) to the new Direct Tax Code 2025. Learn about changes, investment limits, and repatriation rules.
Agreement to Sell vs Possession: NRI Tax Rules Under DTC 2025
A professional compliance guide for NRIs on the critical shift in capital gains tax from the Income Tax Act 1961 to the Direct Tax Code 2025, focusing on real estate.
NRI Guide to 12.5% LTCG on Commercial Real Estate (2025 Tax Rules)
Expert guide for NRIs on the new 12.5% LTCG tax on commercial property sales in India effective 2024-2025. Understand TDS, repatriation, DTAA, and the impact of no indexation.
NRI Selling Agricultural Land in India: A 2026 Tax Guide (DTC vs 1961 Act)
A professional guide for NRIs on the tax implications of selling agricultural land in India, comparing the Income Tax Act 1961 with the proposed Direct Tax Code 2025. Covers FEMA rules, capital gains, and repatriation.
NRI Property Sale: New 12.5% LTCG Tax Rate in 2026 Explained
A professional guide for NRIs on the new 12.5% LTCG tax on property sales under the Direct Tax Code 2025. Understand the impact, TDS changes, and repatriation rules.
No Indexation on NRI Property Sales in 2026: New Tax Rules
A complete guide for NRIs on the Direct Tax Code 2025's impact on property sales. Learn how the removal of indexation affects capital gains and how to legally offset your tax.
NRI Rental Income Repatriation: A Guide to the New Tax Code 2025
Expert analysis on transferring rental income from NRO to NRE accounts under the proposed Direct Tax Code 2025. Understand TDS, DTAA, and new compliance for NRIs.
Step-Up Basis vs India's New Tax Code 2025: Guide for US NRIs
A professional guide for US NRIs on inheriting property in India, comparing the Income Tax Act 1961 with the new Direct Tax Code 2025 and its impact on capital gains.
NRI TDS Refund on Rent: ITR-2 Filing Guide for 2026
A detailed guide for NRIs on claiming 31.2% TDS refunds on rental income by filing ITR-2. Understand the rules under the 1961 Act and the new Direct Tax Code 2025.
No Inheritance Tax in India for NRIs Under New 2025 Tax Code: A Guide
Official guide on India's new Direct Tax Code 2025 for NRIs. Debunking inheritance tax rumors and explaining the actual changes to capital gains and residency rules.
TDS on NRI Property Sale in India: A Complete Guide (2024-25)
A professional guide for NRIs on TDS for property sales in India under Section 195. Learn about TDS rates, Form 13 for lower tax, and repatriation rules.
Direct Tax Code 2025: New NRI Tax Slabs & Rules for 2026
A complete professional guide for NRIs on the new Direct Tax Code 2025. Understand the new income tax slabs for 2026, TDS on property, and DTAA changes.
NRI Sale of Commercial Property: Section 54F vs DTC 2025 Guide
A complete compliance guide for NRIs on selling commercial property in India. Compare Section 54F of the 1961 Act with the hypothetical Direct Tax Code 2025, including repatriation and DTAA.
NRI LTCG Tax: Guide to 1961 Act vs. Direct Tax Code 2025 Changes
Expert analysis of the new Direct Tax Code 2025 for NRIs. Understand the shift from LTCG with indexation to a new flat tax regime and its impact on your real estate investments.
India's New Tax Law 2025: A Guide for US NRIs on DTAA & Property Tax
Expert guide on the Direct Tax Code 2025 for US NRIs. Understand new rules on property capital gains, DTAA relief, residency, and repatriation for Tax Year 2026.
NRI PAN Error: Guide to Penalties on Rental Income Under New Tax Law
A professional guide for NRI landlords on the PANNOTAVBL error, penalties under the Income Tax Act, and the impact of the new Direct Tax Code 2025. Learn to avoid high TDS rates.
US NRI Guide to India's New Tax Code (DTC 2025) & DTAA Changes
Expert analysis of the proposed Direct Tax Code 2025 for US NRIs. Compare the 1961 Act vs DTC, understand DTAA relief, repatriation, and new compliance rules.
LTCG Indexation Gone for NRIs? 1961 Act vs 2025 DTC Compared
Expert guide for NRIs on the removal of indexation benefit for long-term capital gains on property. Compare the Income Tax Act 1961 with the new 12.5% tax rate.
NRI Guide to Section 54 Changes in Direct Tax Code 2025
Expert analysis of the new Direct Tax Code 2025 and its impact on Section 54 capital gains exemption limits and reinvestment rules for NRIs selling property in India.
NRI Rental Income to Dependents: Tax Rules for 2025
A complete compliance guide for NRIs on the tax implications of transferring rental income to resident dependents under the Income Tax Act 1961 vs. the new Direct Tax Code 2025.
NRI CGAS: Guide to New 2026 Tax Rules & Direct Tax Code
A professional guide for NRIs on the transition from the Income Tax Act 1961 to the Direct Tax Code 2025, covering new digital CGAS rules, capital gains, and repatriation.
TDS on NRI Rent 2025: A Guide to Form 27Q, 16A & New Rules
Complete guide on TDS for rent paid to NRIs under Sec 195. Learn about Form 27Q vs 26Q, 31.2% TDS rate, DTAA benefits, and the tenant's compliance duties for 2025.
NRI NRO Repatriation Guide: From Income Tax Act 1961 to DTC 2025
A professional guide for NRIs on the new TDS rules under the Direct Tax Code 2025 for repatriating funds from NRO accounts. Understand the changes from Section 195 and Forms 15CA/15CB.
India-US DTAA Guide 2026: NRI Property Tax Under New Tax Code
A professional guide for NRIs on claiming India-US DTAA relief on real estate capital gains under the proposed Direct Tax Code 2025. Learn about tax changes, repatriation, and documentation.
NRI Section 54 Exemption Under Direct Tax Code 2025: A Guide
Expert analysis of the new ₹10 crore limit on Section 54 capital gains exemption for NRIs under the Direct Tax Code 2025. Understand the impact on property sales.
NRI LTCG Tax: Guide to the New 12.5% Rule vs Section 112A
A professional guide for NRIs on the proposed shift from Section 112A's 10% LTCG tax to a new 12.5% rate under the Direct Tax Code 2025. Analyze DTAA impact and prepare.
DTC 2025 vs Old Tax Act: NRI Commercial Property Gain Rules Change
A complete guide for NRIs on the new Direct Tax Code 2025. Understand the impact on capital gains from commercial property sales, Section 54F, and repatriation.
Indexation Benefit Gone for NRIs: New 2025 Property Tax Guide
Expert analysis of India's new Direct Tax Code 2025. Learn how the removal of indexation benefits impacts capital gains tax for NRIs selling property and the new 12.5% flat tax rate.
NRI LTCG Tax Change: 12.5% Rate Without Indexation Explained (2026)
A professional guide for NRIs on the transition from the Income Tax Act 1961 to the Direct Tax Code 2025. Understand the new 12.5% LTCG tax without indexation.
NRI Property Sale Over ₹1 Crore: Repatriation Guide Under New Tax Code 2026
A professional guide for NRIs on repatriating property sale proceeds over ₹1 Crore under the new Direct Tax Code 2025. Understand changes to Form 15CA/CB, TDS, and repatriation tax rates.
NRI TDS Refund on Rent: A Complete ITR Filing Guide for 2026
Learn how NRIs can claim a 31.2% TDS refund on rental income in India. This detailed guide covers ITR-2 filing, DTAA benefits, and essential compliance under the Income Tax Act.
NRI TDS Under Direct Tax Code 2025: Section 195 Changes Explained
A professional compliance guide for NRIs on the transition from the Income Tax Act 1961 (Section 195) to the new Direct Tax Code 2025 for real estate TDS.
India's Direct Tax Code 2025: A Guide for US NRIs on Real Estate Tax
Expert analysis of the Direct Tax Code 2025 vs. the 1961 Act for US NRIs. Understand changes in DTAA tax relief, capital gains, and repatriation for Indian property.
Form 15CA/CB for NRI Property Repatriation: DTC 2025 Guide
A professional guide for NRIs on filing Form 15CA/CB for property sale repatriation under the new Direct Tax Code 2025. Understand the changes, documentation, and compliance steps.
NRI TDS Refund on Property Sale: 1961 Act vs New 2025 Tax Code
A detailed expert guide on claiming TDS refunds for NRIs on property sales, comparing the old Income Tax Act 1961 with the new Direct Tax Code 2025 rules. Learn about the changes.
DTC 2025: NRI Property Indexation Benefit Removed - Tax Impact Analysis
A detailed guide for NRIs on the removal of indexation benefits for property under the proposed Direct Tax Code 2025. Understand the tax impact with case studies.
New TDS Rules: Section 194LD Replaced in DTC 2025 for NRI Interest
Expert guide on the transition from Section 194LC/LD of the Income Tax Act 1961 to the new Direct Tax Code 2025. Understand the new TDS rules for NRI interest income.
TDS Rules for NRI Rental Income Under Direct Tax Code 2025
Navigate the changes to TDS on NRI rental income from Income Tax Act 1961 to Direct Tax Code 2025. This expert guide details compliance for NRIs & Indian tenants.
NRI Rent TDS 2026: Challan 281 & Direct Tax Code 2025 Compliance Guide
Comprehensive guide for tenants and NRIs on 31.2% TDS deduction for rental income in 2026 using Challan 281, navigating the Income Tax Act 1961 and potential DTC 2025 changes.
Sections most relevant to Nri Taxation
Direct DTC 2025 mapping for the sections referenced across these guides.
Scope of Total Income
→ DTC 2025: Sec 5
Residence in India
→ DTC 2025: Sec 6
Income deemed to accrue or arise in India
→ DTC 2025: Sec 9
TDS on payments to Non-Residents
→ DTC 2025: Sec 228
Agreement with foreign countries or specified territories (DTAA)
→ DTC 2025: Sec 170
Report from an accountant to be furnished by persons entering into international transaction
→ DTC 2025: Sec 189