Income Tax Guide for NRIs: Rules, Filing & Compliance

It is well known that the key foundation of the Indian economy is the taxes collected by the Indian government from its citizens. Whether you are an Indian resident or a non-Indian resident (NRI), taxation is a vital aspect of personal finance. In India, the income tax regulations applied to non-resident Indians are according to the Income Tax Act 1961 for NRIs, which are different from those of resident Indians. Want to know more about income tax for NRIs in India? Then, you are at the correct destination. Here in this guide, we will discuss everything related to income tax implications for NRIs in India. But before we discuss NRI taxation, let's first know how to determine residential status in India. So, let's start reading.

How to Determine NRI Residential Status Under Indian Tax Laws

For income tax purposes in India, you will be considered an Indian resident if you fulfill any of the following conditions:

• 182-Day Rule: During the financial year, you were constantly staying in India for 182 days.
• 60-Day and 365-Day Rule: If you stay in India for a minimum of 60 days in the current financial year and live in the country for a total of 365 days or more during the last four years preceding the current year.

Note: If you are an Indian citizen who works abroad or a crew member of an Indian ship, then in your case, only the first condition, i.e., the 180-day rule, applies. You will be considered an Indian citizen if you have resided in India for 182 days or more in the current accounting year. Additionally, for Persons of Indian Origin (PIOs), the same rule applies to those who have visited the country within the last year.

However, if the income of an Indian citizen or PIO exceeds INR 15 lakhs from sources other than foreign income, the 60-day requirement will be combined with a 120-day requirement.

Furthermore, if you do not fulfill any of the above conditions, then you are considered a Non-Resident Indian (NRI) in India.

Resident but Not Ordinarily Resident (RNOR)

Any person will be classified as RNOR in an accounting year if he/she fulfills any of the following conditions:

• Limited Stay in India: A person has been in India for 729 days or less in the seven accounting years preceding the relevant year.
• Past Non-resident Status: A person has been an NRI in 9 out of the 10  accounting years preceding the last year.
• Deemed Resident Criteria: A person is deemed an Indian citizen with a total income of more than ₹ 15 lakhs (excluding income from foreign sources) in the last year and is not liable to pay tax in any other territory or country for reasons such as residence, domicile, or similar criteria.
• Indian Citizen or PIO Visiting India: A person is an Indian citizen or PIO visiting India, and has a total income exceeding INR 15 Lakh (excluding income from foreign sources) and has stayed in the country for 120 days or more but less than 182 days in the last year.

Note: The Finance Act 2020 has revised the provision related to residency in India to include Indian citizens/PIOs who come to India and shall be considered RNs if they fulfill the conditions mentioned above. Before this provision, the people were considered NRIs. Due to the amendment, the residential status of an individual classified as an RNOR results in the loss of DTAA benefits, several visa exemptions, an increased scope of taxable income, and more. Moreover, as per the mentioned amendment, a person staying in India for more than 182 days will be classified as an Indian resident, irrespective of their income level in the previous year.

Deemed Resident Rule for Indian Citizens

The concept of "Deemed residency" was introduced by the Finance Act 2020. Accordingly, Indian citizens whose income exceeds INR 15 lakhs from Indian sources shall be deemed Indian residents if they are not liable for tax payments in any other country. Effective from the accounting year 2020-21, the deemed residents shall be identified as RNOR. This amendment was introduced to tax the income of Indian citizens who do not pay taxes in any country.

Overseas Income Taxation Rules for NRIs in India

According to the above-stated income tax rule, an NRI's income tax liability depends on their residential status in India for the preceding year. If your status is found to be 'resident,' you have to pay tax on your global income in India. In case your status is "NRI," only the income accrued or earned in India is taxable. The country follows the "source rule," i.e., all the income that arises or accrues through or from a source in India is taxable in the country. Hence, identifying the income sources is of utmost importance.

• Some examples of income accrued or earned in India include any salary received in India, rental income received from house property in India, salary received for rendered services in India, savings bank account interest, capital gains, or income from fixed deposits. 
• Interest earned on FCNR or an NRE account is tax-free in India. However, interest on NRO accounts is taxable.
• Income earned outside of an NRI is not taxable in India. 

Is ITR Filing Mandatory for NRIs in India?

Yes, every person whose income exceeds the exemption limit is required to pay tax in India.

Case Study: NRI with Indian and Foreign Income

Nia lives and works in Australia. When she checked her Form 26AS online, she found that she had to fill out the TDS entry of INR 20000. This 30% TDS is on the interest she earned from her NRO account in India. Other than this, she has no other income source in India. So, here's the question: Does she need to pay taxes in India and file an ITR?

Whether Nia has to pay tax in India depends on her residential status. So, first, let's find that.

Nia is an Indian citizen and works in Australia. If she stayed in India for 182 days or more, then she is an Indian resident and eligible to pay tax. On July 3, 2024, she left India and returned on March 15, 2025. Hence, in the accounting year that starts on April 1, 2024, and ends on March 31, 2025, she stayed in the country for less than 182 days. So, as per residential status, Nia is an NRI.

According to her residential status in India, only the income accrued or earned in India will be taxable. Also, interest earned on an NRO account is taxable. However, according to the new tax regime, an amount of INR 3 Lakh is exempt from tax. Nia's total income in India is INR 70,000, which is less than the exempt amount. Therefore, she does not need to pay tax on it and can claim a TDS refund for the interest she has earned. For this, she needs to file an ITR for that accounting year.

Income Tax Return (ITR) Due Dates for NRIs

However, for NRIs, the last date to file an ITR in India is July 31 unless the Indian government extends the date. For the financial year 2024-2025 (Accounting Year 2025-26), the due date for filing the ITR for non-audit cases has been extended to September 15, 2025.

Advance Tax Applicability for NRIs

If the tax liability of an NRI exceeds INR 10000 in an accounting year, then they should pay advance tax in India. If NRIs do not pay the advance tax, interest under Sections 234B and 234C will apply to them.

Types of Taxable Income for NRIs in India

In India, as mentioned above, NRIs are only liable to pay tax on the income they receive, earn, or are deemed to have accrued. However, if their total income is up to the maximum exempted amount of INR 2.5/4.0 Lakh, they must file an ITR. Generally, the last date to file the ITR is July 31 of the relevant accounting year. Moreover, for the following income, an NRI has to pay tax in India.

Salary Income Earned in India

Under two circumstances in India, your NRI salary income is taxable. These are as follows:

• If you received the income in India: Being an NRI, if you have received any salary directly into your Indian bank account or someone else has gotten it on your behalf in India, then in such cases, the received salary would be taxable in India. For instance, Rahul was working in the US for three years on a project for an Indian company. To support his family, he needed his salary in India. However, since the compensation received by him will be taxed according to Indian laws, he decided to receive it in the US.
• If the salary is earned in India: As an NRI, if the salary is earned from services rendered in India, it would be considered to arise in India. Hence, it will be taxed. So, even though you are an NRI, if you receive the salary for the services you provide in India, then it will be taxed in India, no matter where you are getting the income.

Note: The Income of Ambassadors and Diplomats is exempt from income tax.

Income from House Property

Any income from a property, whether it is residential or commercial, rented or lying vacant, situated in India, is taxable for an NRI. The calculation of house property income is calculated in the same manner as that of an Indian resident. To pay taxes and declare rental income, NRIs must file their ITR in India. Additionally, they can claim a standard deduction of up to 30%, etc., on property taxes. Apart from this, under Section 80C, they are also allowed a deduction for principal repayment and can also claim registration and stamp duty charges paid on buying a property in India. It is essential to note that if an NRI directly receives payment outside India or in their NRE account, they are still liable to pay tax on that income in India, as the source of the revenue is in India.

For instance, Dia owns a property in Mumbai, but since she lives in New York, she rents it out. She received the rent payments directly in her bank account in NY. However, she still needs to pay tax on it, as the source of her income is in India.

Rental Income Paid to NRIs

A tenant paying rent to an NRI is required to deduct 30% TDS on the payment, regardless of whether the payment is made to their Indian or NRI account.

For example, Shreya is a tenant, and her landlord is an NRI. She pays INR 30000 monthly to her landlord. While making the payment, she should deduct 30% TDS or INR 9,000 from the rent. Additionally, she needs to complete Form 15CA and submit it online through the Income Tax Department's website. The person needs to fill out Form 15CA if they are making a payment to an NRI. In certain situations, before filling out Form 15CA, a certificate from the CA in Form 15CB is required. In this, the CA provided the payment details, TDS rate, and deducted TDS as per the Income Tax Act, Section 195, any Double Tax Avoidance Agreement (DTAA) applicable, the remittance purpose, and other relevant details. 

You do not need to submit Form 15CB when:

• Payment is not more than INR 5,00,000 (in total in an accounting year). In this case, you only need to submit Form 15CA.
• If AO orders to deduct a lower TDS.
• Additionally, if the transaction comes under Rule 37BB of the IT Act.

In all other circumstances, if there is a payment outside India, the person asking for the payment should take a certificate from a CA in Form 15CB. After obtaining the certificate, the person can submit Form 15CA online to the relevant government authorities.

Other Income (Interest, Dividends, etc.)

Interest income earned from savings accounts and fixed deposits held in bank accounts in India is subject to taxation. In this regard, interest earned on FCNR and NRE accounts is tax-free, while interest earned on NRO accounts is fully taxable.

Capital Gains (Short-term and Long-term)

Capital gains that NRIs earn from the sale of assets situated in India are taxable. It includes gains from mutual funds, real estate, shares, and more. Additionally, capital gains from investments in securities and shares are also subject to taxation. For both short-term and long-term capital gains, different tax rates are present. For specified assets, NRIs can benefit from indexation on long-term capital gains.

If you sell a house property, a capital asset, then

• On long-term capital gains, 20% TDS is applicable 98
• On short-term capital gains, 30% TDS is applicable

However, as per Section 54, by investing in house property or as per Section 54EC investing in capital gain bonds, you can claim exemption on capital gains.

Income from Business and Profession

Any income earned by an NRI from a business or profession set up or controlled in India is taxable for the NRI.

Special Tax Provisions on Investment Income

Under the special provision associated with investment income and earned income, NRIs are required to pay a 20% tax on certain assets. If it is the only income they have in India during the accounting year, and TDS has also been deducted on this, then in this scenario, they do not need to file an ITR in India.

Which Investments Qualify for Special Treatment?

These are the following investment that qualifies for special treatment in India:

• Shares of an Indian private or public company
• Deposits in public firms and banks
• Debentures of an Indian public-listed company
• Security of the Central Government, as mentioned in the special treatment investment

On these investments, under Section 80, no tax deduction is permitted.

Taxation of Long-Term Capital Gains for NRIs

Under section 80, if the long-term gains are earned from the transfer or sale of foreign assets, no tax deductions and the benefit of indexation are permitted to NRIs. However, under Section 115F, NRIs can request tax exemption on the profit when it is reinvested in India in different forms, such as:

• Buying shares of an Indian company
• Money deposited in public companies in India and banks
• Purchasing debentures of public companies in India
• NSC VI and VII issues
• Securities of the Central Government

If the price of the purchased assets is less than the total consideration, then the long-term capital gains are exempt from tax in proportion to the difference. However, if you sold or transferred the purchased asset within three years, the exempted profit on it will be added to your income for that year.

Furthermore, these benefits will apply to NRIs even if they become Indian resident until the purchased asset is converted to money or the assessing officer does not apply any special provision upon the submission of the asset.

Here, NRIs have the option to choose whether they want to be subject to this provision or opt out of it. If they exit this special provision, they will be required to pay tax on the long-term capital gains by the regular provisions of the IT Act.

Exemptions and Deductions for NRIs in India

Like Indian residents, NRIs are also eligible to claim several tax exemptions and deductions on their earned income in India. Want to know what they are? Read the next section and get your answers.

Section 80C Deductions for NRIs (Life Insurance, ELSS, etc.)

Under Section 80C, on the gross total income in an accounting year, up to INR 1.5 Lakh tax deduction is allowed to an NRI in India.

These are the following deductions NRIs are eligible for under Section 80C:

• Payments of Life Insurance: If the life insurance policy is in the name of an NRI, his/her spouse, or children, then a tax deduction is applicable. However, the premium should not exceed 10% of the assured total.
• Principal Repayment of Home Loans: Like Indian residents, NRIs can also claim tax deductions on loan repayment for constructing or purchasing house property. Additionally, it is also permitted for NRIs to incur registration fees, stamp duty, or other expenses during property transfer.
• Tuition Fee Payment: NRIs can also claim tax deductions for the tuition fees they paid to any Indian school, college, or university for the full-time education of their children. It also includes the fee paid to play school and nursery.
• Unit Linked Insurance Plan (ULIP): Investment in ULIP also grants a deduction to an NRI. With a single integrated plan, it offers double the benefits of investment and insurance to NRIs. For this, the lock-in time is 5 years. The tax deduction applies to premiums incurred for oneself, children, and spouse.
• Equity Linked Tax Saving Scheme (ELSS): In recent years, ELSS has become one of the most preferred investment options among NRIs. Section 80C allowed a maximum of INR 1.5 Lakh deduction on tax in an accounting year to an individual. Additionally, it provides an option for individuals seeking a way to save taxes while investing in equities. ELSS funds have a three-year mandatory lock-in time.

Other Allowable Deductions

Besides the deductions mentioned above under Section 80C, NRIs are also eligible, like Indian residents, to claim several more tax deductions as per the Income Tax laws. Moving on, let's learn more about them.

Deductions from House Property Income

As the title indicates, like Indian residents, NRIs can also claim a deduction on house property. It includes a residential property bought in India or income earned from a house in India. Apart from this, home loan interest and property tax paid are also deductible under tax.

Section 80D (Health Insurance)

On the paid health insurance premiums, NRIs are eligible to claim tax deductions. To provide you with an idea of this, the table below shows the three possible circumstances and their tax benefits:

Health Insurance Policy Taken For	Allowed Deduction	Total Tax Benefit
Self, spouse, and children Parents below 60 years of age	INR 25000 INR 25000	INR 50000
Self, spouse below 60, and children Parents above 60 years of age	INR 25000 INR 25000	INR 75000
Self, spouse above 60, and children Parents above 60 years of age	INR 50000 INR 50000	INR 100000

Section 80E (Education Loan)

Under section 80E, NRIs have the right to claim tax deductions on interest that they paid on an education loan. The loan may be taken for higher studies by an NRI, their spouse, children, or for an individual for whom they are a legal guardian. Unlike other sections, this section has no limit on the amount that can be deducted. Additionally, it is only available for eight years or till the NRI pays interest, whichever is earlier. However, the deduction is only allowed on interest on the principal repayment of the loan, so consider this when applying for a tax deduction.

Section 80G (Donations)

According to Section 80 G of the Income Tax Act, if NRIs make eligible donations, they can claim a deduction for the contributions they give to social causes.

Section 80TTA (Interest on Savings Account)

Do you know that, like Indian residents, NRIs can also claim tax deductions on interest they earn on their savings accounts? Yes, with Section 80TTA, they can claim a maximum deduction of INR 10,000 per year on the interest earned on their savings account in India. However, except for senior citizens who are 60 years of age or older, all individuals are eligible for this deduction. 

Deductions Not Available to NRIs

Apart from the investments mentioned above, there are certain investments under Section 80C for which NRIs are not eligible to claim a deduction. Want to know what they are? Read the next section and get your answers:

• NRIs are not allowed to open a PPF account in India. However, if they had previously held one when they were Indian resident, they have permission to maintain it.
• Not eligible for the five-year deposit scheme of the Post Office
• Cannot invest in Senior Citizen Savings Scheme (SCSS) in India
• Not applicable to invest in National Savings Certificates (NSCs)

Exemptions on Sale of Property

Do you know that, for long-term capital gains, NRIs are required to pay a tax of around 20% plus a 20% TDS? To assist them in this regard, there are two sections under the IT Act 1961, namely Section 54 and Section 54F, which enable NRIs to save taxes on their long-term capital gains. Under the first section, NRIs can claim tax exemption in India by investing the capital gains they earn from selling a residential property to buy or construct another residential property. Section 54F provides NRIs with the opportunity to claim exemption on their long-term capital gain available on the sale of any property other than a residential house.

The above-mentioned tax exemptions are also applicable under Section 54EC when capital gains earned from the first sale of a property are reinvested in certain bonds. Such as:

• Suppose you sell a property in India, but you do not want to reinvest in the property again. In this situation, you can invest the money you earned from selling property in bonds with a maximum limit of INR 50 lakh, as notified by the Indian government.
• To invest in bonds, you have six months after the sale of the property. To claim this tax exemption, you should invest in bonds before the deadline of the ITR.
• You can redeem the invested money after three years but are not allowed to sell it before the completion of five years from the sale date of the first property. Previously, the period was three years, but it has now increased to five years.
• With effect from the accounting year 2018-19, the tax exemption under Section 54EC is restricted to capital gains accrued from the transfer or sale of long-term capital assets (land, building, or both). Previously, this tax exemption applied to all capital assets. To make themselves exempt from paying TDS on capital gains, NRIs should invest their money in these investments and provide proof of the investment to the buyer. Apart from this, they can also ask for refunds for TDS deducted at the time of investment return.

Note: These are the following bonds under u/s 54EC of the IT Act that are eligible for tax exemption:

• Indian Railway Finance Corporation Limited or IRFC bonds
• Rural Electrification Corporation Limited or REC bonds
• Power Finance Corporation Limited or PFC bonds

Special Tax Situations for NRIs and Returning Indians

Moving on, let's know the tax implications in various cases.

Indian Resident on Foreign Assignment

For four months, on a temporary company project, Karan worked in Europe and earned in Euros, but his salary was credited to his Indian bank account. After completing the project, he returned to India. Now that he has returned, how should he file his ITR? The tax implications of Karan in India will depend on his residential status in India. Since he stayed outside the country for only four months and lived here for more than 182 days during the accounting year, he is considered an Indian resident and is required to file an ITR this year. The tax implications also include the salary he earned in a foreign country, as it was credited to his Indian bank account.

Resident Individual Recently Moved Abroad

For a new assignment, Amit was sent to the UK by his company. During his UK project, he credited his salary to an NRE account in India. Additionally, while living outside the country, he maintained his Indian FDs and savings accounts. Recently, his Indian employer sent him Form 16. Now, the question is whether he needs to file an ITR this year in India or not.

Whether you are an NRI or an Indian resident, if your income is more than INR 250000, then you need to pay tax in India. However, NRIs only need to pay tax on the income they earn or receive in India. Considering this, in the case of Amit, he is only liable to pay tax on the income that accrued from his savings and FD account in India.

Income Earned by Amit in India
Salary from Indian Employer	Rs 300000
Savings account interest	Rs 4500
Interest earned on FDs	Rs 25000
Total Income	Rs 329500
Deductions
Section 80C- LIC Premium	Rs 20000
Section 80TTA exemption	Rs 4500
Taxable income	Rs 305000
Tax slab at 5%	Rs 2750
Cess at 4%	Rs 110
TDS deducted by the bank	Rs 2500
TDS deducted by the employer	Rs 3000
Tax Refund	Rs 2640

Living in a Foreign Country

For three years, Aakash has been living in the UK, and he gets his salary in euros. He has invested his earned money in FDs and a savings account in India. I also bought an apartment there and rented it out. From that, he gets a monthly payment of Rs 35000. Apart from these investments, he also purchased a car for his parents and transfers Rs 10,000 to them every month so that they can manage their expenses in India. Furthermore, he also transferred Rs 20,000 to his father's bank account in India to pay the insurance premium he had purchased for his parents. What is the taxable income of Aakash in India?

Rental Income	Rs 420000 (35000x12)
Less: Under Section 24, 30% standard deduction	Rs 126000
Income from house property	Rs 294000
Income from savings accounts and FDs in India	Rs 30000
Total Income	Rs 324000
Deduction under Section 80D	Rs 20000
Income taxable in India	Rs 3,04,000

Here, the car gifted by Aakash to his parents and the money he transferred to them for their well-being in India are not part of the tax. Discussing the insurance he purchased for his parents, he can claim a deduction of Rs 20,000 under Section 80D. For this, he needs to file an ITR, as his total income exceeds Rs 250,000 in India.

NRI Recently Moved Back to India

When NRIs return to India, it is assumed they are on a resident non-resident ordinary resident (RNOR) status:

• In 9 out of 10 accounting years, counting the year they returned have been an NRI
• They have lived in India for 2 or fewer than 729 days in the last 7 accounting years

After their returns, the RNORs can enjoy the tax exemption benefits in India for two years. Considering this, similar to the case of NRIs, deposits held in foreign currency that are tax-exempt for two years will also be available to the returned RNORs. Upon completion of two years, the RNORs will be treated as Indian residents.

Resident with Global Income

If you are a resident of India, you are required to pay tax on your global income in India, regardless of whether you received or earned it outside India. In case your earned income is taxable in another country as well, then you can take advantage of the Double Tax Avoidance Agreement (DTAA). Confused? Let's understand this better with an example.

Case Study

In 2011, after spending more than six years in the UK, Sneha returned to India. The European company she had worked for over the years retained her as a consultant in India and paid her salary in euros. Every month, they credit her salary to her UK bank account, and she pays tax on that in the UK. Now, Sneha is currently living in India, earning a wage in the UK, and paying taxes on that income in the UK. Here, the question is, does she also need to pay on her UK-earned income in India?

Now, Sneha is an Indian resident, and as per the Income Tax law, an Indian resident is required to pay tax on their global income. So, all the income she earned in and outside India, including her UK salary, is taxable in India. To pay the tax, her income will first be converted into Indian currency and added to her total earned income. If it exceeds the exempt tax limit, she will then need to pay tax.

However, as she already pays tax on her income in the UK, under DTAA, she can claim tax benefits. Based on the DTAA provision between India and the UK, Sneha will be saved from paying tax on the same thing twice. So, if you are an Indian resident and earned any income from overseas, to avoid double taxation, do not forget to disclose your ITR.

Income Tax Filing for Foreign Nationals

Foreign nationals in India pay taxes according to their residential status in the country. If a foreign national becomes an Indian resident, they are liable to pay taxes on all income earned in India and abroad. In this, incomes from their own country are also included, whether it is been received or earned outside India. However, if they pay tax on the same income in two countries, they can take advantage of the DTAA and avoid paying double taxation. Additionally, RNORs are also liable to pay taxes in India on all the income they earn or receive in the country.

How NRIs Can Avoid Double Taxation – DTAA Explained

By claiming tax benefits under DTAA, NRIs can avoid paying double taxation. There are two methods under which they can claim DTAA benefits. These are the exemption and tax credit methods. In the exemption method, NRIs need to pay tax in one country. Whereas in the tax credit method, earned income is taxed in both nations; in this case, an NRI can claim tax relief in the country where they are currently residing.

In the 2021 Budget, Financial Management (FM) introduced a new Section 89A, which outlines the rules to alleviate the difficulties that NRIs face due to double taxation on income accrued in their foreign retirement accounts. The section is applicable when the money from these accounts is not liable to pay tax on an accrual basis but is taxed at the time of redemption or withdrawal of the funds from that account.

Income Tax Slabs and Rates for NRIs

Income Tax Slabs for the old tax regime for the accounting year 2023-2024:

Income Tax Slab	Income Tax Rate
Maximum INR 250000	-
INR 250001 to INR 500000	5% above INR 250000
INR 500001 to INR 1000000	12500 + 20% above INR 500000
Above INR 1000000	112500 + 30% above INR 1000000

Income tax slabs for the new tax regime for the accounting year 2025-2026

Income Tax Slab	Income Tax Rate
up to INR 400000	-
INR 400000 to INR 800000	5%
INR 800000 to INR 1200000	10%
INR 1200000 to INR 1600000	15%
INR 1600000 to INR 2000000	20%
INR 2000000 to INR 2400000	25%
Above 2400000	30%

Income tax slabs for the new tax regime for the accounting year 2024-2025

Income Tax Slab	Income Tax Rate
Up to INR 300000	-
INR 300000 to INR 700000	5%
INR 700001 to INR 1000000	10%
INR 1000001 to INR 1200000	15%
INR 1200000 to INR 1500000	20%
Above INR 1500000	30%

Surcharge Rates and Rebate u/s 87A for NRIs

Here are the following surcharge rates for NRIs in India:

• If the total income is more than INR 50 lakh but less than or up to INR 1 crore, a 10% surcharge is applied to the payable tax.
• If the total income is more than 1 crore but less than or up to 2 crore, then the surcharge rate is 15% on the tax.
• If the income exceeds 2 crore but is fewer or up to 5 crore, then an NRI needs to pay a 25% surcharge on the tax.
• If the total income exceeds five crore, a 37% surcharge is payable on the income tax.
• Here, the charge is subject to marginal relief and is charged on the income of the NRI.

Note: Under the new tax regime, a surcharge of up to 25% applies to the income.

Rebate u/s 87A

Rebate under Section 87A is not available for NRIs. For this, only Indian residents are eligible. This clearly means NRIs cannot claim the benefits of the rebate.

Final Thoughts

This is your comprehensive guide to income tax for NRIs in India. I hope it provides you with all the information you were looking for. Furthermore, if you require additional guidance on NRI taxation, please don't hesitate to contact Savetax. We have experts with years of experience in international taxation who can resolve your query promptly.