Non-Resident Taxation

Supporting non-residents on Indian tax obligations and cross-border tax matters

International Taxation

Non-Resident Taxation

Overview

We advise Non-Resident Indians (NRIs), foreign nationals and overseas businesses on the Indian tax implications of their investments, business transactions and income. Our services help clients navigate the provisions of the Income-tax Act, 2025, FEMA regulations and applicable Double Taxation Avoidance Agreements (DTAAs).

Scope of Services

Our Non-Resident Taxation services include:

  • Advisory on the taxability of income earned or received in India.
  • Residential status determination and tax planning.
  • Tax advisory on investments, capital gains and repatriation of funds.
  • Income tax return preparation and filing for non-residents.
  • Advisory on withholding tax obligations and applicable tax rates.
  • Assistance in obtaining Tax Residency Certificates (TRC) and related documentation.
  • Representation before income tax authorities in assessment and appellate proceedings.
  • Advisory on FEMA compliance relating to cross-border transactions and investments.

Our Approach

We analyse each client's residential status, source of income and cross-border transactions to determine the applicable tax provisions and treaty benefits. Our advice integrates domestic tax laws, FEMA regulations and international tax principles to provide practical and compliant solutions.

Key Benefits

  • Clear understanding of Indian tax obligations for non-residents.
  • Optimised tax position through appropriate application of domestic law and DTAAs.
  • Compliance with the Income-tax Act, 2025 and FEMA regulations.
  • Reduced withholding tax and litigation risks.
  • Efficient management of cross-border investments and remittances.
  • Professional support throughout assessments, appeals and regulatory interactions.