Harun Raaj & AssociatesHarun Raaj & Associates
NRI ServicesHRA / NRI / FY 2026-27

NRI Services

Tax, FEMA, Property & Succession

NRI residential status, ITR filing, TDS, FEMA property investment, remittance, succession, and RNOR planning.

This hub is for NRIs, returning residents, and families with cross-border assets. It combines tax residence analysis, Indian reporting, and FEMA-facing property or banking work into one advisory path.

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Focus Areas

What this hub covers

Residential status and RNOR planningNRI ITR filing and foreign asset reportingTDS on NRI income and property transfersNRE, NRO, and FCNR account planningSuccession, estate, and remittance support
Statutory Anchors
Income-tax Act Section 6Income-tax Act Section 5Income-tax Act Section 115AIncome-tax Act Section 115EIncome-tax Act Sections 90 and 91FEMA (NDI) Rules 2019FEMA remittance regulations
Lifecycle Map

Typical engagement flow

Determine Status

Check residential status, RNOR eligibility, and India-source income exposure first.

Plan Tax

Map TDS, return filing, treaty relief, and foreign asset disclosures before the deadline.

File Return

Prepare the correct ITR, schedules, and supporting working papers for sign-off.

Repatriate

Handle property, remittance, and inheritance steps under the FEMA route that applies.

Services

Related services in this lifecycle

01

NRI Account Advisory

Accounts

NRE, NRO, and FCNR account planning and banking support for NRIs and returning residents.

02

FCNR Advisory

FCNR

FCNR structure and banking support for foreign currency term deposits.

03

NRI Property FEMA

Property FEMA

Property purchase, sale, and repatriation support under FEMA rules for NRIs.

04

NRI Property Investment

Property

Indian real estate investment planning for NRIs and returning residents.

05

NRI Succession Planning

Succession

Will, nomination, and succession planning for cross-border families.

06

NRI Taxation

Taxation

Residential status analysis, tax return filing, and NRI income tax planning.

07

RNOR Advisory

RNOR

Transition planning for returning residents and RNOR status windows.

08

Schedule FA Reporting

Schedule FA

Foreign asset reporting support for eligible taxpayers with offshore holdings.

09

Form 15CA / 15CB

15CA / 15CB

Cross-border remittance certification and filing support.

10

Section 195 TDS

195 TDS

Withholding analysis for payments to non-residents under Section 195.

FAQs

Common questions

What is RNOR and how is it taxed?

Under Section 6 and Section 5 of the Income-tax Act, RNOR status is a transitional residential category where taxability is narrower than that of a resident.

How is TDS handled on sale of property by an NRI?

Under Section 195 of the Income-tax Act, the buyer generally withholds tax on payments to an NRI seller, subject to the applicable rate and documentation.

Can NRIs buy property in India under FEMA?

Yes, subject to the FEMA (NDI) Rules 2019 and the property-type restrictions that apply to agricultural or plantation land and similar assets.

How are NRE, NRO, and FCNR accounts taxed?

The account type determines the FEMA treatment, while the income earned inside the account is tested under the Income-tax Act and the relevant residential status rules.

Do foreign assets need to be disclosed in ITR?

Yes. Schedule FA disclosure can be required for specified residents under the Income-tax Act filing framework.

How does double taxation relief work?

Relief is available under Section 90 for treaty countries and Section 91 for unilateral relief where applicable.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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