Resident
182+ days in India OR 60+ days plus 365+ over prior 4 years. Taxed on worldwide income.
Settel
Check the full statutory residency tests, manage TDS, claim applicable DTAA relief, and submit Form 67 within the current Rule 128 time limit.
Plan my NRI taxesResidency
Multiple tests apply
Form 67
By assessment-year end*
ITR due
Jul 31 / Oct 31
182+ days in India OR 60+ days plus 365+ over prior 4 years. Taxed on worldwide income.
Resident but not ordinarily resident. Transition status•taxed on India income and foreign income from India business/profession.
You must fail the applicable statutory residence tests. Certain Indian citizens and persons of Indian origin visiting India with relevant Indian income above ₹15 lakh can be tested at 120 days plus 365 days in the preceding four years. NRI taxation generally focuses on India-source income.
TDS is often higher than your actual tax•use DTAA and Form 67 to reclaim.
30% on interest/rent, 20% on dividends/bonds, 20% on property gains. Apply Section 197 for lower TDS if eligible.
Use treaty rates (often 10-15%) for interest/dividends/royalties. Provide TRC + Form 10F + PAN to deductors.
For returns filed under sections 139(1) or 139(4), Rule 128 permits Form 67 by the end of the relevant assessment year. Different timing applies when an updated return is used.
Count India days and apply every relevant test, including the 120-day rule for certain visiting citizens and PIOs.
TDS certificates, Form 16/16A, rent statements, capital gains, TRC + Form 10F if using DTAA.
Report foreign tax paid on doubly taxed income within the applicable Rule 128 time limit.
ITR-2 for most NRIs; ITR-3 if business income.
Submit online, then e-verify within 30 days (Aadhaar OTP/net banking/DSC).
Monitor CPC status; adjust advance tax/TDS for next year.
No. Those are for residents only. Apply for a lower TDS certificate (Sec 197) or use DTAA rates instead.
No, once you're NRI, foreign employment income is not taxable in India. India-source income remains taxable.
Form 67 is required to claim foreign tax credit. For returns under sections 139(1) or 139(4), current Rule 128 permits filing it by the end of the relevant assessment year; updated returns have a different timing rule.
Settel helps you track India days, supporting records, TDS and Form 67 reminders. Eligibility and relief depend on your facts, so verify the result with a qualified tax professional.
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