NRI & Cross-Border Tax Advisory

DTAA planning, FEMA compliance, and cross-border tax advisory for NRIs and global businesses

NRI & Cross-Border Tax Advisory

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International Services

NRI & Cross-Border Tax Advisory

TAX NOVA GLOBAL SOLUTIONS LLP provides comprehensive cross-border tax planning and advisory for NRIs, returning Indians, and businesses with India–UK or India–US dual presence. From residential status determination and DTAA planning to FEMA compliance and foreign asset disclosure, we simplify complex cross-border obligations.

Cross-border taxation involves the intersection of Indian income tax law, FEMA regulations, RBI guidelines, and applicable Double Tax Avoidance Agreements (DTAAs). Our NRI and cross-border practice assists clients in determining their correct residential status, planning their global tax position efficiently, managing Indian compliance obligations, and ensuring FEMA-compliant remittances and investments.

  • Residential status determination — Accurate determination of residential status under FEMA and the Income Tax Act — the foundation for all NRI tax planning and compliance.
  • DTAA treaty benefit claims — Expert analysis and application of India–UK, India–US, and other DTAA provisions to legally eliminate or reduce double taxation.
  • FEMA & RBI compliance — Guidance on permissible investments, NRE/NRO account regulations, repatriation limits, and required RBI filings for NRIs and returning Indians.
  • Foreign asset disclosure — Schedule FA preparation for disclosure of foreign assets, bank accounts, and investments held outside India in the annual ITR.

What We Cover

Detailed breakdown of our NRI & Cross-Border Tax Advisory services

NRI Income Tax Filing in India

Preparation and filing of Indian income tax return (ITR-2 / ITR-3) for NRIs with income from India — including rental income, capital gains, interest, salary, and business income — with all applicable DTAA benefits claimed.

DTAA (Double Tax Treaty) Planning

Detailed analysis of applicable DTAA provisions for the client's jurisdiction (UK, US, UAE, Singapore, etc.) and structuring of income flows and transactions to minimise global tax liability within treaty provisions.

Repatriation & Remittance Advisory

Guidance on RBI-compliant repatriation of funds from India — including sale proceeds of property, investment returns, NRO account remittances — and preparation of CA certificate (Form 15CA / 15CB) where required.

FEMA / RBI Compliance Guidance

Advisory on FEMA regulations applicable to NRIs — including permissible investments in India, NRE / NRO / FCNR account regulations, immovable property purchase/sale rules, and reporting requirements under FEMA.

Foreign Assets Disclosure (Schedule FA)

Preparation of Schedule FA (Foreign Assets) in the Indian ITR covering foreign bank accounts, overseas equity investments, immovable property, and other foreign assets held by Indian residents.

Residential Status Determination

Detailed computation of residential status under Section 6 of the Income Tax Act (based on days of stay) and under FEMA (for exchange control purposes), with documentation of the basis for client records.

Form 15CA / 15CB (Remittance Certificates)

Preparation and filing of Form 15CA (online declaration) and Form 15CB (CA certificate) required for remittances outside India by Indian residents and NRIs under Section 195 of the Income Tax Act.

TRC & No PE Certificate

Advisory and assistance in obtaining Tax Residency Certificate (TRC) from foreign tax authorities and No Permanent Establishment (No PE) certificates required for claiming DTAA benefits on income received from India.

Who This Service Is For

Clients we regularly assist with NRI & Cross-Border Tax Advisory

NRIs in UK, US, UAE & Singapore
Returning Indians (RNORs)
Indian Businesses with UK / US Subsidiaries
Overseas Indians with Indian Property
Professionals on Overseas Assignments
Foreign Nationals with India Income

Frequently Asked Questions

Common questions about our NRI & Cross-Border Tax Advisory service

What is the difference between NRI, RNOR, and Resident status?

Under the Income Tax Act, an individual is Resident (taxed on global income) if they stay in India for 182+ days in a year, or 60+ days and 365+ days in the preceding 4 years. An NRI (Non-Resident Indian) is taxed only on India-source income. An RNOR (Resident but Not Ordinarily Resident) is a transitional status for returning NRIs — taxed on Indian income and foreign income from Indian business/profession only.

How do I avoid double taxation on my Indian rental income?

Under applicable DTAAs (e.g., India–UK DTAA), rental income from Indian property is taxable in India but credit for Indian tax paid can typically be claimed against UK tax liability via the foreign tax credit mechanism. We structure the computation correctly in both countries to ensure no double payment of tax.

Do I need to file Form 15CA / 15CB for every remittance?

No. Form 15CA / 15CB is required only for remittances that are chargeable to tax in India and exceed specified thresholds. Many routine remittances (e.g., maintenance transfers to family, education expenses) are exempt under the RBI's Liberalised Remittance Scheme (LRS) and do not require 15CA / 15CB. We advise on each case.

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