Who qualifies as an NRI under Indian Income Tax law?

An individual is considered a Non-Resident Indian (NRI) if they do not meet the residency conditions under Section 6 of the Income Tax Act, 1961. Residential status depends on the number of days stayed in India during the financial year.

Is income earned abroad taxable in India for NRIs?

Income earned outside India is generally not taxable in India for NRIs unless it is received in India or deemed to accrue or arise in India. Proper evaluation is required to determine taxability.

Are NRIs required to file an income tax return in India?

NRIs must file an income tax return in India if their taxable income in India exceeds the basic exemption limit or if they wish to claim a refund of TDS deducted.

What is TDS on property sale for NRIs?

When an NRI sells property in India, TDS is deducted at applicable rates under Section 195 of the Income Tax Act. The rate depends on whether the gain is short-term or long-term and applicable surcharge and cess.

Can NRIs claim DTAA benefits?

Yes, NRIs can claim relief under Double Taxation Avoidance Agreements (DTAA) between India and their country of residence to avoid double taxation. Proper documentation and disclosure are required.

Do NRIs need to pay advance tax in India?

NRIs are required to pay advance tax if their total tax liability in India exceeds ₹10,000 in a financial year, after considering TDS deductions.

NRI Tax Consultant in South Delhi – Capital Gains & TDS Advisory

NRI Tax Consultant in South Delhi – Property, Capital Gains & Compliance (2026)

NRI Tax Consultant in South Delhi – 2026 Advisory Services

Non-Resident Indians (NRIs) with income in India face complex tax compliance requirements.

Whether you are selling property, earning rental income, or investing in Indian assets, structured tax planning is essential.

CA Shiwali provides professional NRI Tax Advisory Services in South Delhi, ensuring accurate compliance, optimized tax liability, and smooth transaction execution.

📞 Consultation: 9266032777

Who Is Considered an NRI for Tax Purposes?

Residential status under the Income Tax Act depends on:

Number of days stayed in India
Nature of income
Previous year stay history

Incorrect residential status classification can lead to serious compliance issues.

We conduct detailed residential status evaluation before tax planning.

NRI Property Sale in South Delhi

High-value areas such as:

often involve NRI-owned properties.

When an NRI sells property:

TDS under Section 195 applies
TDS may be deducted at higher rates
Capital gains must be computed correctly
Reinvestment options must be evaluated

Professional advisory before sale execution is strongly recommended.

TDS Under Section 195 – What NRIs Must Know

When property is sold by an NRI:

Buyer must deduct TDS at applicable rates
Deduction is on capital gains (not entire sale value, subject to conditions)
Lower Deduction Certificate can be applied for

Without proper planning, excessive TDS can block funds.

We assist with:

✔ Capital gains computation
✔ Lower deduction certificate application
✔ Documentation for buyer compliance
✔ Post-sale tax filing

Capital Gains Advisory for NRIs

We provide:

✔ Long-term vs short-term gain classification
✔ Indexed cost calculation
✔ Section 54 / 54F exemption planning
✔ Repatriation planning
✔ Advance tax estimation
✔ Filing of ITR for NRI

Proper documentation ensures smooth fund transfer.

NRI Rental Income Compliance

If you own rental property in South Delhi:

Tenant may deduct TDS
Annual return filing is required
DTAA provisions may apply
Foreign tax credit may be relevant

We assist with structured rental income reporting.

Double Taxation Avoidance Agreement (DTAA)

NRIs often pay tax in:

Country of residence
India

To avoid double taxation, DTAA provisions must be applied correctly.

We assist in:

✔ DTAA analysis
✔ Foreign tax credit computation
✔ Documentation compliance
✔ International tax coordination

Repatriation of Sale Proceeds

After property sale:

RBI regulations may apply
Documentation is required
Bank compliance checks are strict

Professional coordination ensures smooth repatriation.

Why NRI Tax Planning Requires Professional Assistance

NRI transactions are high-value and closely monitored.

Common mistakes include:

Wrong TDS computation
Missing exemption timelines
Incorrect residential status reporting
AIS mismatch
Delayed return filing

Such errors may trigger scrutiny or penalties.

Why Choose CA Shiwali – South Delhi

✔ Experience with high-value property transactions
✔ Structured capital gains advisory
✔ Assistance with lower TDS certificate
✔ Confidential handling
✔ Updated with 2026 compliance framework

📞 NRI Consultation: 9266032777

Frequently Asked Questions

Is TDS deducted on entire property value for NRIs?

TDS applicability depends on capital gains and applicable provisions. Proper computation is required.

Can NRIs claim exemption under Section 54?

Yes, subject to reinvestment conditions and timelines.

Is ITR filing mandatory for NRIs?

If taxable income arises in India, return filing may be required.

Can excess TDS be refunded?

Yes, after filing income tax return.

Book Professional NRI Tax Consultation

If you are an NRI planning to sell property or manage Indian income, consult before executing transactions.

📍 Serving South Delhi
📞 CA Shiwali – 9266032777

Professional. Structured. Compliant.