NRI Taxation services

Taxation of Non-Resident Indians (NRIs) involves specialised compliance and advisory considerations under the Income-tax Act, 1961, FEMA regulations, and applicable Double Taxation Avoidance Agreements (DTAA). Proper tax planning and compliance are essential to ensure lawful tax efficiency, smooth repatriation of funds, and avoidance of disputes.

M A N A S & Associates provides end-to-end NRI taxation services, assisting NRIs with Indian tax compliance, reporting, certifications, and advisory, delivered through structured processes and professional diligence.

Scope of NRI Taxation Services

1. Application for NRI PAN

  • Application for Permanent Account Number (PAN) for NRIs

  • Correction or updation of PAN details

  • Advisory on PAN requirements for Indian income and investments

  • Coordination for documentation and verification

2. NRI Income-tax Return Filing

  • Preparation and filing of Income-tax Returns for NRIs

  • Determination of residential status under the Income-tax Act

  • Computation of income taxable in India

  • Reporting of income from property, capital gains, interest, and other sources

  • Reconciliation with Form 26AS, AIS, and TIS

  • Advisory on DTAA benefits and tax credits, where applicable

3. Lower or Nil Tax Deduction Certificate

  • Advisory on eligibility for lower or nil TDS

  • Preparation and filing of applications under applicable provisions

  • Computation of estimated income and tax liability

  • Follow-up and coordination with the Income-tax Department

4. Form 15CA & Form 15CB – Repatriation Services

  • Advisory on tax implications of remittance outside India

  • Determination of applicable withholding tax rates

  • Certification and documentation support for Form 15CA and Form 15CB

  • Coordination with authorised dealer banks for remittance compliance

  • Support for repatriation of sale proceeds, rental income, and investments

5. Investment Advisory (India-focused)

  • Advisory on tax implications of investments in India

  • Guidance on capital gains taxation and compliance

  • Advisory on repatriable and non-repatriable investments

  • Tax-efficient structuring of investments within applicable laws

(Investment advisory is limited to tax and compliance aspects and does not constitute portfolio management or regulated investment advice.)

Service Disclaimer – NRI Taxation Services

NRI taxation services are provided based on determination of residential status, documents furnished, and applicable Indian tax and FEMA regulations. Investment-related guidance is limited strictly to tax and compliance aspects and does not constitute regulated investment or portfolio advisory services.

This service is subject to the Professional Disclaimer dated 27/12/2025.