Residential status and India stay
Review Section 6 tests, arrival/departure evidence, prior-year stay and applicable exceptions before selecting residential status.
RMRajiv Malik & AssociatesChartered Accountants
Member, The Institute of Chartered Accountants of IndiaOnline CA assistance across India
Practical assistance with Indian income tax returns for non-residents, returning Indians and Merchant Navy professionals. We reconcile tax records, determine relevant income heads and review residential status before filing.
Rajiv Malik & Associates is based in Ambala City, Haryana and provides online support where appropriate. We do not claim offices in other cities.
NRI taxation is fact-specific. The correct treatment is not determined by the type of bank account or passport alone.
Review Section 6 tests, arrival/departure evidence, prior-year stay and applicable exceptions before selecting residential status.
Reconcile interest certificates, Form 26AS, AIS and TIS. Exemptions and taxability depend on account status and applicable conditions.
Review Indian shares, mutual funds, property transactions, cost records, holding periods, withholding and treaty considerations.
Reconcile tax credits and select the correct heads of income; a refund depends on the final computation and verified credits.
Assess treaty residence, source of income, salary receipt and disclosure obligations on the facts. Form 67 applies only where relevant to a foreign tax credit claim.
Review CDC, passport, ship flag, voyage details, employment contract, salary receipt and special day-counting rules where applicable.
Passport and travel history; PAN; Indian income details; AIS, TIS and Form 26AS; bank interest and TDS certificates; capital-gain statements where relevant; and foreign residence or employment evidence as applicable.
For seafarers, CDC, sign-on/off dates, voyage evidence and salary documents may also be needed. A tailored document list is provided after reviewing the facts.
No. Filing depends on Indian taxable income, applicable thresholds, special filing conditions and refund or other requirements.
Not necessarily. Section 10(4)(ii) exemption depends on the account holder and applicable FEMA and tax conditions. NRO interest generally needs separate review.
No. Residential status, place of service, first receipt, deemed accrual and applicable treaty provisions must be examined.
Where tax deducted exceeds the final Indian tax liability and the credits are verified, a refund may be claimable through an appropriate return.
Share the assessment year and the type of Indian income to discuss the next steps.