NRI Taxation & DTAA Relief Claims
Expert tax advisory for Non-Resident Indians (NRIs) residing in USA, UK, UAE, Gulf, Australia, and Canada. Residential status determination (Sec 6), DTAA double tax relief (Sec 90/91), Form 10F, Form 15CA/15CB certificates, and NRO TDS refund claims.
1. Residential Status Determination (Section 6)
Under Section 6 of the Income Tax Act, 1961, taxability in India depends on an individual's physical stay during the financial year (182 days rule / 120 days rule for Indian citizens/PIOs having Indian income > ₹15 Lakhs). An NRI is taxed in India only on income accrued, arisen, or received in India.
DTAA Relief u/s 90 & 91
India has Double Taxation Avoidance Agreements (DTAA) with 85+ countries. We claim tax credits or lower withholding tax rates under DTAA treaty provisions.
Form 15CA & Form 15CB Certificates
Mandatory CA certification u/s 195 for foreign outward remittances (sale proceeds of property, inheritance, dividends) from NRO accounts.
2. Mandatory Document Checklist
Required Documents for NRI Tax Filing
- Passport Copy with Entry/Exit Stamps (For stay calculation)
- Tax Residency Certificate (TRC) from foreign country
- Form 10F electronically filed on e-filing portal
- NRO & NRE Bank Account Statements
- TDS Certificates u/s 195 issued by buyers/banks
3. Step-by-Step NRI Filing Timeline
Step 1: Passport Entry/Exit Stay Calculation
Calculating exact number of days spent in India to confirm NRI status u/s 6(1) and 6(6).
Step 2: DTAA Relief Claim & Form 15CB Issuance
Filing Form 10F, claiming DTAA tax treaty benefits, issuing Form 15CB CA Certificate, and filing NRI ITR-2.
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B. Mallesh & Co., Co. Laxmi Theater, Indra Nagar, Mancherial, Telangana - 504208