Call the Adyar office · 07397 283 223
Office hours: Monday–Friday, 08:00–20:00 IST; weekends closed.
From its Shastri Nagar, Adyar, Chennai office, Finclar handles NRI income-tax enquiries, Form 15CA / 15CB support, repatriation and Indian property-sale tax enquiries. For an initial discussion, identify the relevant year, your country of residence and whether your enquiry concerns a return, an Indian property transaction or a transfer.
Check residence each year before deciding which income falls within Indian tax. A foreign account or an overseas employer does not settle that question on its own.
Review the applicable residence conditions. Returning to India does not guarantee three years of RNOR treatment.
Travel dates, earlier residence history, citizenship, purpose of travel and relevant income records.
For NR and RNOR, Indian receipt or deemed receipt and Indian accrual or deemed accrual remain relevant.
Contracts, payment records and where the underlying work or income-generating activity took place.
Foreign accruals from an India-controlled business or an India-established profession can be included.
Business-control and professional-establishment records, followed by an exemption and treaty review where applicable.
Tax Year 2026-27: sections 5 and 6(13), Income-tax Act, 2025. FY 2024-25 and FY 2025-26: sections 5 and 6(6), Income-tax Act, 1961. This guide does not determine your residential status or calculate tax.
Last updated: 26 September 2026 | Sources: 2025 Act: income scope · 2025 Act: residence · Earlier section 5 · Earlier section 6. Consult a CA for advice.
Start with the parties and transaction dates. A single headline rate cannot establish your withholding obligation.
Your property file, in four steps
Record each buyer and seller, their residence and legal status.
Bring the agreement, payment dates, property value and ownership shares.
Review the applicable law, tax computation and any deduction certificate before payment.
Confirm the correct statement and certificate, then reconcile payment acknowledgements.
CBDT Notification 121/2026 adds Schedule E to Form 141 for property payments by a resident individual or HUF to a nonresident seller, under section 393(2), table item 17 of the Income-tax Act, 2025. It also amends Form 132. The amendment starts on 1 October 2026, not its publication date of 22 September.
For Tax Year 2026-27, confirm the transaction date and buyer category before selecting a form. This procedural update does not establish a flat withholding rate or cover every kind of buyer. Earlier-year section 195 references must be read in their historical context.
Last updated: 26 September 2026 | Source: CBDT Notification 121/2026 (official PDF)
Arrange a property TDS review →Review NRI income-tax, remittance, FEMA or property-sale questions based on the facts and records for the specific year or transaction.
Review the applicable year, residence and income records for an NRI return enquiry.
Review the transfer before deciding whether a tax certificate or remittance form applies. Requirements depend on the transaction and supporting facts.
Pre-sale withholding review, lower-deduction certificate support where applicable, reinvestment planning and sale-deed registration support.
Account-type advisory, redesignation when residency changes, RFC for returning Indians, FEMA-compliant transfers.
Tax-credit claim under Double Taxation Avoidance Agreements with USA, UK, UAE, Singapore, Canada and 80+ countries.
Inward FDI reporting (FC-GPR / FC-TRS), outward ODI for Indians, LRS for residents, foreign-asset disclosure.
Day-count for FY, residency under Sec 6 (resident / RNOR / NR), DTAA tie-breaker if dual resident. Output: 1-page status note.
List the documents relevant to your enquiry, such as travel dates, tax records, transaction papers, payment details or bank correspondence. Share records through an agreed channel.
Discuss the applicable year, residence, income or transaction facts, and records needed. The relevant return schedules and reporting are determined from that review.
Confirm the work, required records and applicable filing or bank process for your case. Any forms or follow-up are considered after reviewing the transaction and requirements.
Review Indian interest and dividends alongside overseas employment records. Establish residence, income scope and applicable disclosures before preparing the return.
Review acquisition documents, sale terms, withholding and any certificate before payment. Assess reinvestment and repatriation separately; no fixed saving or approval is promised.
Review travel history, the return date, overseas income and bank-account status. Confirm each year’s residence and reporting obligations before choosing a return plan.
Most NRI engagements are one-time (annual ITR, property sale, repatriation). Multi-year and family-office engagements move to Enterprise.
One ITR-2 / ITR-3 · DTAA workup · Form 67 · e-verification.
LDC + 15CA/CB + repatriation + 54/54F filing.
Multi-entity / multi-jurisdiction · FDI / ODI / LRS / quarterly review.
Before getting in touch, note the relevant year, your residence and the facts of the income, property sale or transfer.