NRI Taxation in India 2026-27 — Residential Status, DTAA & Tax Planning Guide

Quick Answer

A Non-Resident Indian (NRI) is taxed in India for tax year 2026-27 only on income that accrues in India or is received in India — not on global income. Residential status is determined by a day-count test (182 days, or 60+365 days) with special carve-outs for Indian citizens leaving for employment. DTAA relief is available where a Tax Residency Certificate and Form 10F are filed. NRE/FCNR interest is tax-free; NRO interest is fully taxable. The Income-tax Act, 2025 commences on 1 April 2026 and governs all NRI taxation from tax year 2026-27 onwards.

Last Updated: 15 April 2026 | Applicable From: Tax Year 2026-27 (1 April 2026 onwards) | Reference: Income-tax Act, 2025 (30 of 2025), as amended by Finance Act, 2026

India has one of the world’s largest diasporas — an estimated 32 million Indians live and work abroad, and remittances to India exceeded USD 125 billion in 2024. For every one of those individuals, Indian tax residency, treaty relief, repatriation compliance and return-filing obligations remain live issues. The Income-tax Act, 2025 (Act 30 of 2025), which received Presidential assent on 21 August 2025 and commences unconditionally on 1 April 2026, rewrites the framework but preserves the core logic of NRI taxation carried over from the repealed Income-tax Act, 1961. This guide explains exactly how NRI taxation works for the first tax year under the new Act — tax year 2026-27 (1 April 2026 to 31 March 2027) — with worked examples on residential status, deemed residency, DTAA relief, TDS under Sec 195, NRE/NRO/FCNR accounts, repatriation and return filing. The guide is written for NRIs in the Gulf, the US, the UK, Singapore, Canada and Australia, and is aligned with the current RBI rules on FEMA remittances.

Definition — Non-Resident Indian (NRI): Under Sec 6 equivalent of the Income-tax Act, 2025, an individual is a “Non-Resident” for a tax year if they fail to meet either of the basic day-count conditions for residence — i.e. physical stay of 182 days or more in the tax year, OR 60 days or more in the tax year combined with 365 days or more across the preceding four tax years. An “NRI” in common Indian usage is an Indian citizen or Person of Indian Origin who is a Non-Resident under these rules. NRIs are taxable in India only on India-source income and on income received or deemed to be received in India.

Featured Answer — How is an NRI taxed in India for tax year 2026-27?

For the tax year 2026-27, an NRI is taxed in India only on Indian-source income — salary earned in India, rent from Indian property, interest on NRO deposits, capital gains on Indian shares and property, and business income from an Indian permanent establishment. Global income (foreign salary, foreign investment income, foreign rent) is completely outside the Indian tax net. TDS under the Sec 195 equivalent is deducted at the rate in force or at the lower treaty rate, provided a Tax Residency Certificate (TRC) and Form 10F are furnished. NRE and FCNR interest is fully exempt; NRO interest is taxed at slab rates. NRIs can opt for the new-regime slab (nil up to ₹4 lakh, 30% above ₹24 lakh) but are NOT eligible for the Sec 87A rebate of ₹60,000. Return filing is required where Indian income exceeds the basic exemption, where refunds are claimed, or where losses are to be carried forward. The Income-tax Act, 2025 commenced on 1 April 2026 and applies to all NRI income earned from that date onwards.

Residential Status Under the Income-tax Act, 2025
Deemed Residency for High-Income Indian Citizens
The RNOR Category — Transitional Shelter for Returnees
Income Taxable in India for an NRI
DTAA Treaty Relief, TRC and Form 10F
NRE, NRO and FCNR Account Taxation
TDS Under the Sec 195 Equivalent
Capital Gains for NRIs — Shares, MFs and Property
Repatriation, Form 15CA/15CB and LRS
Return Filing Obligations of NRIs
Worked Examples
Expert Insight
Key Takeaways
Frequently Asked Questions

1. Residential Status Under the Income-tax Act, 2025

Residential status is the single most important determinant of Indian tax exposure. The Income-tax Act, 2025 carries forward the three-tier classification of the repealed 1961 Act — Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), and Non-Resident (NR) — with the same day-count tests and special carve-outs.

Basic conditions for “Resident”

An individual is a Resident in India for a tax year if they satisfy either of the following:

Condition (a): Physical presence in India of 182 days or more during the tax year (1 April to 31 March), OR
Condition (b): Physical presence in India of 60 days or more during the tax year AND 365 days or more during the four tax years immediately preceding.

If neither condition is met, the individual is a Non-Resident. Day counting is inclusive — both day of arrival and day of departure count as days in India, as settled by multiple ITAT rulings carried forward under the 2025 Act.

Exceptions for Indian citizens and Persons of Indian Origin

Two important carve-outs relax the 60-day leg of Condition (b):

Crew members on Indian ships: For an Indian citizen leaving India during the tax year as a crew member of an Indian ship, the 60-day test is relaxed to 182 days.
Employment abroad: For an Indian citizen leaving India for the purpose of employment outside India, the 60-day test is relaxed to 182 days. This means a person taking up a new job abroad in, say, October 2026 will remain a Non-Resident for tax year 2026-27 even if they were in India for more than 60 days earlier in the year, provided they were in India for less than 182 days.
PIO/NRI visit: For an Indian citizen or PIO who is outside India and visits India during the tax year, the 60-day test is relaxed to 182 days, subject to a high-income ceiling: if the individual’s Indian-source income exceeds ₹15 lakh in the tax year, the visit threshold drops from 182 to 120 days.

2. Deemed Residency for High-Income Indian Citizens

Introduced by Finance Act 2020 and preserved in the 2025 Act, the “deemed residency” rule targets “stateless” Indians who structure their affairs to avoid tax in every jurisdiction. An Indian citizen whose total Indian-source income (other than foreign-source income) exceeds ₹15 lakh in a tax year, and who is not liable to tax in any other country by reason of domicile or residence, is deemed to be a Resident of India for that tax year irrespective of day count.

Crucially, a deemed resident is classified as Resident but Not Ordinarily Resident (RNOR), not ROR. The tax base is therefore limited to (a) income accruing in India, (b) income deemed to accrue in India, (c) income received in India, and (d) income from a business controlled or profession set up in India. Foreign investment and employment income remain outside the Indian tax net unless channelled through an Indian PE or business.

3. The RNOR Category — Transitional Shelter for Returnees

A Resident for a tax year is further classified as RNOR if they meet either of the following:

They have been a Non-Resident in 9 out of the 10 preceding tax years, OR
They have been physically present in India for 729 days or less in the preceding 7 tax years.

The RNOR label is valuable for NRIs returning to India. A returning NRI typically enjoys 2-3 tax years of RNOR status during which foreign investment income, foreign rental income and foreign pension remain outside the Indian tax net. Only from the tax year in which they become ROR does their global income become taxable in India and Schedule FA (foreign asset reporting) become mandatory.

Status	India-source income	Foreign income	Schedule FA filing
ROR	Taxable	Fully taxable (global basis)	Mandatory
RNOR	Taxable	Taxable only if from Indian-controlled business	Not required
NR (NRI)	Taxable	Not taxable	Not required

4. Income Taxable in India for an NRI

Under the Income-tax Act, 2025 (Sec 5 equivalent on scope of total income), a Non-Resident is taxable on income falling under either limb:

Income that accrues or arises in India, or is deemed to accrue/arise in India, and
Income received or deemed to be received in India — even if earned abroad.

Common India-source streams taxable for NRIs include:

Salary for services rendered in India (regardless of where paid), or salary paid by the Government of India to an Indian citizen for services rendered abroad.
House property income from Indian real estate — rent (actual or notional), minus 30% standard deduction and municipal tax, plus interest on loan (limited to ₹2 lakh for old-regime; not deductible under new regime for self-occupied).
Interest on NRO deposits, bonds and securities issued by Indian government/companies; interest paid by an Indian resident, except where the debt is used for a business carried on outside India.
Dividends from Indian companies — fully taxable in shareholder’s hands (post DDT abolition), TDS at 20% for NRIs.
Capital gains on transfer of Indian shares, Indian mutual fund units, Indian real estate, and any other Indian capital asset.
Business income from any business connection, permanent establishment, or business asset in India.
Royalties, fees for technical services, fees for included services arising in India (typically 10%-20% withholding under Sec 195 equivalent, or lower DTAA rate).

Foreign salary, foreign dividends, foreign capital gains and foreign rental income are not taxable in India in the hands of an NRI. This is the core tax-planning benefit of NRI status.

5. DTAA Treaty Relief, TRC and Form 10F

India has a network of over 90 comprehensive Double Taxation Avoidance Agreements (DTAAs). The Sec 90 equivalent of the Income-tax Act, 2025 preserves the treaty override principle: provisions of the Act apply to a non-resident only to the extent they are more beneficial than the DTAA, and vice versa. Importantly, the taxpayer can choose item-by-item — picking the Act rate for one stream of income and the DTAA rate for another, so long as it is not cherry-picked within the same stream.

Documents required to claim DTAA benefit

Tax Residency Certificate (TRC) — issued by the tax authority of the NRI’s country of residence, confirming tax residence status for the relevant period. Mandatory for every claim.
Form 10F — a self-declaration filed electronically on the Indian income tax portal providing name, status, nationality, tax identification number, period of residence, and address. From the 2025-26 cycle onwards, Form 10F must be filed electronically by all non-residents claiming treaty relief, with special provision for those without a PAN.
Declaration of beneficial ownership — often required by the Indian payer/AD bank to confirm that the NRI is the beneficial owner and not a conduit.
No Permanent Establishment (PE) declaration — for business income / royalty / FTS claims, a certificate that the non-resident has no PE in India.

Common treaty rates

Stream	Act rate (2025)	Typical DTAA rate
Interest	30%/slab	7.5%-15%
Dividends	20%	10%-15%
Royalties	20%	10%-15%
Fees for Technical Services	20%	10%-15%
Capital gains (listed shares)	LTCG 12.5%, STCG 20%	Treaty-specific

6. NRE, NRO and FCNR Account Taxation

Indian banking offers three non-resident account types, each with different tax treatment:

NRE (Non-Resident External) account: rupee-denominated account for foreign earnings remitted into India. Interest is fully exempt from Indian income tax under the 2025 Act equivalent of Sec 10(4)(ii). Balance and interest are freely repatriable.
FCNR (Foreign Currency Non-Resident) account: fixed deposit maintained in a freely convertible foreign currency (USD, GBP, EUR, etc.). Interest is fully exempt from Indian tax. Both principal and interest are freely repatriable.
NRO (Non-Resident Ordinary) account: rupee-denominated account for Indian-source income (rent, pension, dividends, sale proceeds of assets). Interest is fully taxable at slab rates, and TDS under Sec 195 equivalent is deducted at 30% (plus surcharge and cess). Repatriation is permitted up to USD 1 million per financial year after payment of applicable taxes and submission of Form 15CA/15CB.

Once an NRI becomes Resident (typically after physical return to India and meeting day-count tests), NRE/FCNR accounts must be redesignated as resident accounts or converted to RFC (Resident Foreign Currency) accounts, and the interest exemption ceases from that tax year.

7. TDS Under the Sec 195 Equivalent

The Income-tax Act, 2025 preserves the withholding framework of Sec 195 — every person, resident or non-resident, making a payment to a non-resident that is chargeable to tax in India must deduct TDS at the “rate in force”. The “rate in force” is the lower of the Act rate or the applicable DTAA rate, provided the DTAA documentation is in place.

Unlike resident TDS, Sec 195 withholding applies regardless of thresholds — there is no minimum payment below which TDS is exempted. The payer is also required to obtain a PAN or, failing that, apply the higher of 20% or the rate in force under Sec 206AA equivalent.

A resident payer uncertain about the chargeability can apply to the Assessing Officer for a Lower or NIL Withholding Certificate under Sec 195(2) equivalent. The payee can separately apply under Sec 197 equivalent for a lower-deduction certificate. For sale of Indian immovable property by an NRI, this route is frequently used because the statutory 12.5% LTCG rate applies to gross consideration in the absence of a certificate.

For more on the revamped TDS architecture under the 2025 Act, see our TDS Rate Chart 2026-27.

8. Capital Gains for NRIs — Shares, MFs and Property

Capital gains rules under the Income-tax Act, 2025 (as rationalised by the July 2024 Budget and carried into the 2025 Act) apply uniformly to Residents and Non-Residents, with some NRI-specific nuances:

Listed equity shares / equity-oriented MFs: Holding period 12 months. LTCG at 12.5% flat (without indexation), annual exemption ₹1,25,000. STCG at 20%.
Unlisted shares: Holding period 24 months. LTCG at 12.5% (without indexation for Residents). NRIs on unlisted shares computed in foreign currency enjoy the First Proviso to Sec 48 equivalent benefit.
Real estate: Holding period 24 months. LTCG at 12.5% without indexation under the 2025 Act. NRIs are eligible for Sec 54/54F/54EC equivalent exemptions on reinvestment.
Debt mutual funds, gold, other assets: Holding period 24 months. LTCG at 12.5%, STCG at slab.

NRIs may claim the pre-23-July-2024 transitional election for land and buildings only if they qualify as resident individuals/HUFs — this election is not available to Non-Residents. For a deep dive on the new capital gains regime see our Capital Gains Tax Guide 2025.

9. Repatriation, Form 15CA/15CB and LRS

Outward remittance by an NRI from their NRO account is permitted up to USD 1 million per financial year (April to March) under RBI’s Master Direction on Remittance Facilities, after payment of applicable tax. The process requires:

Form 15CA — electronic self-declaration filed by the remitter on the income tax portal before remittance.
Form 15CB — a certificate from a practising Chartered Accountant certifying the taxability of the remittance and that TDS has been properly deducted. Required where the remittance is chargeable to tax and exceeds ₹5 lakh in a tax year.
Authorised Dealer bank processing under FEMA — typically SBI, HDFC, Axis, ICICI.

NRE and FCNR balances are freely repatriable without the USD 1 million cap and without 15CA/15CB (tax-exempt streams). Sale proceeds of property originally purchased with NRE/FCNR funds are repatriable up to two residential units. The Liberalised Remittance Scheme (LRS) is not relevant to NRIs — it applies only to Residents remitting out of India.

10. Return Filing Obligations of NRIs

An NRI must file an Indian income tax return for tax year 2026-27 if any of the following apply:

Total Indian-source income before Chapter VIII deductions exceeds the basic exemption of ₹4,00,000 (new regime) or ₹2,50,000 (old regime).
The NRI wants to claim a refund of excess TDS deducted under Sec 195.
The NRI wishes to carry forward a loss (capital loss or house property loss).
The NRI has sold an Indian capital asset and wants to invoke Sec 54/54F/54EC exemption.
The NRI is a signing authority on any Indian bank account with aggregate deposits exceeding notified thresholds.

Due dates for tax year 2026-27 (under Chapter XV of the 2025 Act):

Non-audit return: 31 July 2027
Audit return: 31 October 2027
Belated / revised return: 31 December 2027
Updated return (ITR-U equivalent): within 48 months from end of the tax year — i.e. 31 March 2031

NRIs generally file ITR-2 (no business income) or ITR-3 (business/professional income). See our ITR Filing Guide 2026-27 for step-by-step filing guidance.

11. Worked Examples

Example 1 — Dubai-based IT professional: Rajesh is an Indian citizen working in Dubai since 2020. He spent 58 days in India during the tax year 2026-27. He earned salary of AED 400,000 abroad and interest of ₹1,80,000 on his NRO FD in India.

Residential status: 58 days in tax year 2026-27 — fails Condition (a) [182 days] and fails Condition (b) [60 days in year]. Non-Resident.

Taxable income in India: Only the ₹1,80,000 NRO interest. Below ₹4 lakh new-regime basic exemption → tax liability NIL. However, the bank would have deducted TDS at 30% (₹54,000). Rajesh should file ITR-2 to claim refund of ₹54,000.

Example 2 — Deemed residency trap: Priya is an Indian citizen holding a residence-by-investment permit in Vanuatu, which does not levy income tax. She spent 120 days in India during tax year 2026-27 and earned Indian rental and consultancy income of ₹22 lakh.

Analysis: Priya fails the day-count tests, so prima facie a Non-Resident. But she is an Indian citizen with Indian-source income > ₹15 lakh who is not liable to tax elsewhere → deemed Resident under the deemed residency rule. Classification: RNOR. Tax base: ₹22 lakh of Indian income at new regime slabs with surcharge as applicable. Foreign wealth remains outside the Indian net. She does NOT get the Sec 87A rebate (available only to ordinary Residents).

Example 3 — Sale of Indian property: Mohammed, an NRI in Saudi Arabia, sells a Bengaluru flat on 15 June 2026 for ₹1.80 crore. He acquired it in 2012 for ₹60 lakh. The indexed cost under old rules would have been ₹1.06 crore, but under the 2025 Act LTCG regime the cost is ₹60 lakh (without indexation).

LTCG computation: ₹1,80,00,000 − ₹60,00,000 = ₹1,20,00,000. Tax at 12.5% = ₹15,00,000 + surcharge 15% + cess 4% ≈ ₹17.94 lakh. The buyer must deduct TDS under Sec 195 equivalent on the gross consideration (typically 20%+ cess+surcharge) unless Mohammed obtains a lower withholding certificate. Repatriation to Saudi is permitted up to USD 1 million per year from the NRO account after 15CA/15CB compliance.

Expert Insight

CA V. Viswanathan: In our Chennai practice, the biggest NRI compliance mistake we see year after year is neglect of the purpose of leaving India clause. Families assume that because a son or daughter has been abroad for years they are automatically Non-Resident — but in a transition year (year of relocation or year of return) the 60-day test can catch taxpayers out, making them Resident and therefore globally taxable. When the carve-out for “employment abroad” applies — pushing the threshold to 182 days — it is a lifesaver. I strongly recommend that every NRI maintain a day-by-day travel log with passport stamp evidence for at least five years. The second frequent issue is TDS over-withholding. Banks will apply 30% TDS on every NRO interest credit unless a Form 15G/15H equivalent is possible (which it is not for NRIs), and this often leads to ₹50,000-₹2,00,000 of refunds locked up for 9-18 months. Planning a Sec 197 lower withholding certificate before the first quarterly interest credit of the tax year is often worth the effort. Finally, with the Income-tax Act, 2025 commencing on 1 April 2026, we are advising returning NRIs to calendar the exact tax year of first ROR status, because that is the year Schedule FA kicks in and undeclared foreign assets become exposed to the Black Money Act. A planned six-month-late physical return can legitimately add one more RNOR year and shelter foreign pension, 401(k), ISA or SIPP income from Indian tax. Do not freelance this — the day-count arithmetic must match the passport, and the filing must be clean from the first return onwards.

Key Takeaways

The Income-tax Act, 2025 received assent on 21 August 2025 and commences unconditionally on 1 April 2026. The first tax year under the new Act is tax year 2026-27.
NRI status turns on day-count tests — 182 days alone, or 60 days + 365 days. The 60-day leg is relaxed to 182 days for Indian citizens leaving for employment abroad.
Deemed residency applies to Indian citizens with Indian-source income > ₹15 lakh who are not tax-liable elsewhere — they become RNOR, taxable only on Indian income.
RNOR is a transitional shelter for returning NRIs — foreign investment income stays outside the Indian tax net for typically 2-3 years post-return.
NRIs are taxable only on Indian-source income plus income received in India. Global income is outside the net.
DTAA relief requires a TRC and electronically-filed Form 10F. Choose the more beneficial of Act rate or treaty rate stream by stream.
NRE and FCNR interest is tax-exempt; NRO interest is taxable with 30% TDS.
Repatriation from NRO is capped at USD 1 million per financial year with Form 15CA/15CB compliance.
NRIs can opt for the new-regime slabs but are NOT eligible for the Sec 87A rebate of ₹60,000.

Frequently Asked Questions

Who is treated as a Non-Resident Indian (NRI) for income tax purposes from tax year 2026-27?

An individual is a Non-Resident for a tax year if they do not meet either basic condition: (a) physical stay in India of 182 days or more in that tax year, or (b) 60 days or more in that tax year plus 365 days or more in the preceding four tax years. For Indian citizens leaving India as crew on Indian ships or for employment abroad, the 60-day test is relaxed to 182 days. The first tax year under the Income-tax Act, 2025 is tax year 2026-27 (1 April 2026 to 31 March 2027).

What is deemed residency for Indian citizens with high Indian income?

An Indian citizen with total Indian-source income exceeding ₹15 lakh in a tax year is deemed a resident of India if they are not liable to pay tax in any other country or territory by reason of domicile or residence. Such a person is classified as Resident but Not Ordinarily Resident (RNOR) and is taxable only on India-sourced income and foreign business income controlled from India — not on global investment income.

What income of an NRI is taxable in India?

An NRI is taxable only on (1) income that accrues or arises in India, and (2) income received or deemed to be received in India. Common taxable streams: Indian salary, rent from Indian property, interest on NRO/resident FDs, capital gains on Indian shares/mutual funds/property, Indian business income. Foreign salary credited to a foreign bank account is not taxable in India. DTAA can further reduce the Indian tax.

What is RNOR and why does it matter?

Resident but Not Ordinarily Resident is a transitional category. You are RNOR if you are Resident for the tax year but have been Non-Resident in 9 of the 10 preceding tax years, or in India for 729 days or less in the preceding 7 tax years. RNORs are taxed like NRIs — only on Indian-source income. This gives returning NRIs 2-3 years of shelter on foreign income before becoming ROR.

How does DTAA relief work for NRIs?

India has 90+ DTAAs. Under the treaty override in the 2025 Act, DTAA provisions apply where more beneficial than the Act. Claim requires a Tax Residency Certificate (TRC) from the foreign tax authority and electronic Form 10F. Treaties typically cap interest withholding at 7.5%-15%, dividends/royalties/FTS at 10%-15%, and can eliminate Indian tax on capital gains of listed shares under treaties with Mauritius, Singapore, Netherlands.

What are Form 10F and TRC?

A TRC is issued by the NRI’s country of tax residence and is the primary document for invoking a DTAA benefit. Form 10F is a self-declaration filed electronically on the Indian income tax portal providing information not captured in the TRC — tax ID, period of residence, and address. Both must be in place before TDS is deducted at the treaty rate by the Indian payer.

How are NRE, NRO and FCNR accounts taxed?

NRE and FCNR accounts are fully tax-free — principal and interest — and freely repatriable. NRO accounts hold Indian rupee income and interest is fully taxable with 30% TDS under Sec 195. On becoming Resident, NRE/FCNR must be redesignated as resident or RFC, and the exemption ends.

What TDS applies under Sec 195 equivalent?

Every payer to an NRI must deduct TDS at the rate in force — lower of the Act rate or DTAA rate — for any sum chargeable to tax in India. No minimum threshold. Common rates: rent 30%, NRO interest 30%, LTCG real estate 12.5%, STCG 20%, dividends 20%, royalties/FTS 10%-20%. Sec 195(2) / 197 lower-withholding certificates are available.

Must an NRI file an Indian return?

Yes if Indian income exceeds ₹4 lakh (new regime), or if claiming a refund of TDS, carrying forward losses, or invoking Sec 54/54F/54EC exemptions. Due date for tax year 2026-27 is 31 July 2027 (non-audit) or 31 October 2027 (audit). ITR-2 is used for NRIs without business income; ITR-3 with business/professional income.

What are Form 15CA and 15CB?

Form 15CA is a taxpayer declaration filed electronically before any remittance to a non-resident. Form 15CB is a CA certificate of taxability and TDS compliance, required where the remittance is chargeable to tax and exceeds ₹5 lakh in a tax year. Banks will not process outward remittances without these.

Can an NRI repatriate sale proceeds of Indian property?

Yes — up to USD 1 million per financial year from the NRO account, after payment of applicable capital gains tax and filing Form 15CA/15CB. Properties originally purchased with NRE/FCNR funds (up to two residential units) enjoy full repatriation without the USD 1 million cap.

Are NRIs eligible for the Sec 87A rebate and new regime slabs?

NRIs can opt for the new regime slabs (nil up to ₹4 lakh, 30% above ₹24 lakh) but are NOT eligible for the Sec 87A rebate of ₹60,000 — the rebate is only for resident individuals. NRIs can still claim the ₹75,000 standard deduction on Indian salary income under the new regime.

How is capital gains on listed Indian shares taxed for NRIs?

LTCG (holding > 12 months): 12.5% flat, annual exemption ₹1,25,000. STCG (≤ 12 months): 20%. Same rates as residents. DTAAs with Mauritius, Singapore, Netherlands can reduce or eliminate tax for pre-grandfathered investments.

Does an NRI need to report foreign assets in the Indian return?

No — Schedule FA is mandatory only for ROR. NRIs and RNORs are exempt. Returning NRIs should plan the exact tax year of first ROR status carefully, as Schedule FA and Black Money Act exposure begin from that year.

Can an NRI invest in PPF, NSC or Sukanya Samriddhi?

No — NRIs cannot open new PPF, NSC, SCSS or Sukanya Samriddhi accounts. An existing PPF account opened while resident continues to earn interest till maturity but cannot be extended. NRIs can invest in mutual funds, listed shares via PIS/Direct, NCDs, and real estate (except agricultural/plantation/farmhouse land).

For NRI-specific tax planning, DTAA opinions, 15CA/15CB certifications and return filing from any jurisdiction, contact Virtual Auditor, Chennai — phone +91 99622 60333, email support@virtualauditor.in.