For NRIs: tax
Do NRIs have to pay tax in India?
Yes, on Indian income only — rent, NRO interest, dividends and capital gains on Indian assets. Income earned and received abroad isn't taxed in India. Read more.
What are the NRI tax slabs for 2026-27?
The same as residents under the new regime (nil to ₹4 lakh, then 5% to 30%), but without the rebate that makes ₹12 lakh tax-free for residents. Read more.
Is NRE interest taxable?
No. NRE and FCNR interest is tax-free for NRIs; NRO interest is taxable. Read more.
Do NRIs need to file an Indian tax return?
Yes if Indian income is above the basic exemption — and usually worth it to recover excess TDS. Read more.
How many days in India make an NRI resident?
Generally 182 days in a year. For Indian citizens and people of Indian origin visiting India, the shorter test applies only if Indian income exceeds ₹15 lakh — 120 days plus 365 days over the previous four years. Read more.
What is FAST-DS 2026?
A one-time window until 31 December 2026 to declare undisclosed foreign assets (60% cost up to ₹1 crore) or assets missed in Schedule FA (₹1 lakh up to ₹5 crore). Read more.
For NRIs: money and property
How much can an NRI repatriate from India?
Up to USD 1 million per financial year from NRO accounts after tax, with Forms 145 and 146; NRE balances are fully repatriable. Read more.
Does the US 1% remittance tax apply to bank transfers to India?
No — only to transfers funded with cash, money orders or cashier's checks, from 1 January 2026. Read more.
How much TDS applies when an NRI sells property?
TDS at non-resident capital-gains rates — buyers often deduct on the full price, far more than the final tax; a lower-deduction certificate (Form 128) fixes that. Read more.
Does a buyer need a TAN to buy property from an NRI?
Not since 1 October 2026 for resident individual and HUF buyers — they can deposit TDS using their PAN through Form 141. Read more.
Can NRIs buy agricultural land?
No. NRIs and OCIs can buy homes and commercial property but can only inherit agricultural land, plantations or farmhouses. Read more.
Can NRIs apply for IPOs in India?
Yes — through ASBA from an NRE or NRO account, holding shares in an NRI demat account; check each offer document. Read more.
For foreign individuals
Can a foreigner buy property in India?
A foreign national living outside India who isn't an OCI can only inherit Indian property or lease it for up to 5 years. Read more.
Can foreigners invest in Indian shares?
Yes. Since 12 June 2026 any individual resident outside India can buy listed Indian shares directly, without FPI registration, below 10% per company. Read more.
Can OCI cardholders buy property in India?
Yes — residential and commercial, but not agricultural land, plantations or farmhouses. Read more.
Do foreign clients deduct tax when paying Indian freelancers?
Generally no, if the foreign client has no Indian presence; the freelancer treats it as an export of services. Read more.
For foreign companies: entering India
Can a foreign company own 100% of an Indian company?
Yes in most sectors under the automatic route; some sectors and land-border-country investors need approval. Read more.
Subsidiary, branch or liaison office?
Most choose a subsidiary (22% base tax option); a branch pays 35% plus surcharge; a liaison office can't earn income. Read more.
Can we hire in India without an entity?
Yes, through an employer of record — but staff who conclude contracts can create permanent-establishment risk. Read more.
What changed in Press Note 3 in 2026?
Investors with non-controlling beneficial ownership up to 10% from land-border countries can use the automatic route. Read more.
Is the H-1B $100,000 fee being collected?
Not as of October 2026 — a court vacated it in June 2026 — but appeals and a 2026 extension proclamation leave it unsettled. Read more.
What does a GCC in India cost in tax?
It's taxed on its cost-plus markup, usually at the 22% base option, with services to the parent zero-rated for GST. Read more.
For foreign companies: tax and money
Why is my Indian customer deducting 20%?
Indian law requires withholding on royalties and technical fees paid abroad; your treaty rate applies with a TRC, Form 41 and a no-PE declaration. Read more.
What replaced Form 10F?
Form 41, under the Income-tax Rules, 2026. Read more.
Does a foreign company need to file an Indian tax return?
Usually yes if it has Indian taxable income — unless its only income is dividends, interest, royalties or fees taxed at the full domestic rate. Read more.
How are dividends to a foreign parent taxed?
20% plus surcharge and cess, or the treaty rate — 15% for a US parent with 10%+, 10% for UK, UAE, Japanese, German or Dutch parents. Read more.
Does foreign SaaS need Indian GST?
Yes for sales to consumers and unregistered businesses — simplified registration, 18% IGST; B2B sales are reverse charge. Read more.
Is India's equalisation levy still charged?
No — the 2% levy ended on 1 August 2024 and the 6% levy on online ads on 1 April 2025. Read more.
Checking and buying Indian companies
How do I verify an Indian company?
Check MCA master data, the GST taxpayer search and the IEC (all free), then read its filed accounts on MCA for about ₹100. Read more.
Are private companies' accounts public in India?
Yes — financial statements and annual returns are filed with the Ministry of Corporate Affairs and can be viewed for a small fee. Read more.
What's the biggest due-diligence red flag in India?
Foreign investment that was never reported to RBI or was issued without a valuation — followed by GST mismatches and open tax demands. Read more.
How is a share purchase from an Indian seller priced?
At or above fair value under FEMA, certified by a CA, merchant banker or cost accountant, with FC-TRS within 60 days. Read more.
Trade deals
Is the India–UK trade deal in force?
Yes — CETA took effect on 15 July 2026, with a 5-year social-security exemption for posted employees. Read more.
When does the India–New Zealand FTA start?
On 20 October 2026. Read more.
Has India signed a trade deal with the EU?
Negotiations concluded on 27 January 2026; signature is pending, with entry into force expected later. Read more.
Is the India–EFTA (Switzerland) agreement in force?
Yes, since 1 October 2025. Read more.
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.