Taxation Articles

Taxation for NRIs

NRI taxation articles: India ITR, US tax return, DTAA, TDS, repatriation, and cross-border compliance.

TDS on Property Purchase by / from NRI — Rules & Process
Taxation

TDS on Property Purchase by / from NRI — Rules & Process

Buyer's TDS obligation when purchasing from NRI seller. Rates, Form 26QB, Lower TDS Certificate, common errors.

Buying Property in India from the US — Tax & Process Guide
Taxation

Buying Property in India from the US — Tax & Process Guide

Step-by-step guide for US-resident NRIs buying Indian property — funding, FEMA, registration, US disclosure.

Selling Indian Property as NRI — US Tax Side Explained
Taxation

Selling Indian Property as NRI — US Tax Side Explained

Why is this complex? Three layers: India side: LTCG/STCG, TDS at 12.5%-20% deducted by buyer US side: Capital gain on Form 8949, depreciation recapture if rent…

PPF Maturity — US Tax Treatment for NRIs
Taxation

PPF Maturity — US Tax Treatment for NRIs

PPF interest annually taxable in US, maturity tax-free in India. Form 8938, FBAR, accrual rules explained

OCI / PIO Card Holder — US Tax Obligations Explained
Taxation

OCI / PIO Card Holder — US Tax Obligations Explained

Holding an OCI or PIO card doesn't change your US tax status. Why citizenship/Green Card drives US tax, not Indian status.

ESOP Tax for NRIs — India and US Cross-Border Guide
Taxation

ESOP Tax for NRIs — India and US Cross-Border Guide

ESOPs granted in one country, vested in another. Indian and US tax treatment with FTC and DTAA.

F1 to H1B in October — How to File US Tax That Year
Taxation

F1 to H1B in October — How to File US Tax That Year

F1 student converting to H1B mid-year? Your tax year is dual-status. Day counting, SPT, FICA, ITIN spouse — all explained.

Indian Fixed Deposit Interest — Tax Treatment in the US
Taxation

Indian Fixed Deposit Interest — Tax Treatment in the US

Quick summary For US tax residents, interest from Indian fixed deposits fully taxable in US, regardless of Indian treatment. Account India Tax US Tax Resident…

Bona Fide Residence Test vs Physical Presence Test — Which?
Taxation

Bona Fide Residence Test vs Physical Presence Test — Which?

Foreign Earned Income Exclusion needs you to pass one of two tests. Which is easier and when each applies for NRIs.

Indian Parents Gifting to US Children — Tax Implications
Taxation

Indian Parents Gifting to US Children — Tax Implications

Indian parents sending money to US-resident children: gift tax, Form 3520 threshold, repatriation rules, planning tips.

NRI Status Under Indian Tax Law — Definitions That Matter
Taxation

NRI Status Under Indian Tax Law — Definitions That Matter

Indian Income Tax defines NRI differently from RBI/FEMA. Days test, RNOR, ordinary resident — all rules explained.

Indian Agricultural Income — US Tax Treatment for NRIs
Taxation

Indian Agricultural Income — US Tax Treatment for NRIs

Indian agricultural income exempt in India but fully taxable in US. Reporting, FX, and common myths.