NRI & Non-Resident Tax Advisory

NRIs and other non-residents may have Indian tax obligations arising from income, investments, property, capital gains, withholding taxes or transactions connected with India. The applicable tax treatment can depend on residential status, the nature and source of income, transaction facts, documentation and relevant treaty provisions.

LegaFin provides NRI and non-resident tax advisory in India, helping individuals and businesses understand Indian tax implications and organise compliance requirements connected with Indian income, investments, assets and cross-border transactions.

Our NRI & Non-Resident Tax Advisory Services

• Residential Status Advisory
• Indian Taxability Review
• Income Tax Return Compliance
• Capital Gains Advisory
• Investment-Related Tax Advisory
• Property Transaction Tax Advisory
• Withholding Tax Advisory
• DTAA-Related Advisory
• Repatriation-Related Tax Considerations
• Non-Resident Compliance Support

Residential Status Advisory

Residential status is an important starting point for determining the scope of Indian taxation. We support review of relevant facts and information to help assess Indian tax residency considerations for the applicable period.

Indian Taxability Review

We assist NRIs and non-residents in reviewing the potential Indian tax treatment of income and transactions connected with India. The analysis depends on the nature and source of income, residential status, applicable law and relevant documentation.

Income Tax Return Compliance

Where an Indian income tax return is required, we support preparation and compliance based on the information and documents made available. Broader return and tax compliance requirements can be coordinated through Income Tax Advisory & Compliance.

Capital Gains Advisory

Capital gains may arise from transactions involving property, securities or other assets connected with India. We support review of the relevant transaction, cost information, holding period, available documentation and applicable tax considerations.

Investment-Related Tax Advisory

Investments in India can have tax implications relating to income, gains, withholding and reporting. We help review Indian tax considerations based on the type of investment and transaction facts.

Property Transaction Tax Advisory

Purchase, sale or transfer of Indian property by an NRI or non-resident may involve capital gains, withholding tax and compliance considerations. We support review and documentation of relevant Indian tax requirements within the agreed scope.

Withholding Tax Advisory

Payments involving non-residents may be subject to Indian withholding tax requirements depending on the nature of the payment and applicable provisions. We support review of withholding considerations and related compliance. Wider requirements can be coordinated through TDS & TCS Advisory.

DTAA-Related Advisory

Where an applicable Double Taxation Avoidance Agreement may be relevant, we support review of Indian tax implications and treaty-related considerations based on residency, income type, eligibility and available documentation. Broader cross-border matters can be supported through International Taxation.

Repatriation-Related Tax Considerations

Repatriation of funds from India can involve tax and documentation considerations depending on the source of funds and underlying transaction. We support review of relevant Indian tax aspects and coordinate other regulatory inputs where required.

Non-Resident Compliance Support

We assist with organising tax information, documentation and compliance requirements for non-residents with Indian income or transactions. Where notices or assessment proceedings arise, related support can be coordinated through Tax Assessments, Notices & Representation.

Cross-Border Tax Matters Require Fact-Specific Review

NRI and non-resident taxation can vary significantly depending on residence, source of income, asset type, transaction structure, treaty eligibility and documentation. A fact-specific review can help identify relevant Indian tax and compliance considerations before a transaction or filing is completed.

LegaFin provides Indian tax advisory, compliance preparation, documentation and professional coordination support based on the facts and information made available. Tax treatment, residential status, treaty eligibility, withholding obligations, capital gains and repatriation-related consequences depend on applicable law, facts, documentation and relevant treaty provisions. Foreign tax or legal advice, certifications, authorised representations and other functions requiring specific professional qualification or authorisation are undertaken or coordinated with appropriately qualified professionals where required. No particular tax position, refund, assessment outcome, treaty benefit or regulatory result is guaranteed.