CBTD guides and insights

Practical India-side tax, FEMA and documentation guides for global Indians and CPA firms.

Explore NRI property sale, lower TDS, repatriation, tax notices, estate planning, founder compliance and offshore CPA support topics in a structured, document-led format.

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NRI property sale

13 guides

Family, estate and inheritance

13 guides

Tax filing and notices

11 guides

Repatriation and FEMA

9 guides

CPA firm support

1 guides

Tools and calculators

4 tools

All guides

Latest CBTD articles

Current Income

Repatriating Rent, Pension, Interest and Dividends

Send eligible Indian current income abroad after tax, NRO account and bank documentation.

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Inheritance & Repatriation

Repatriating Inherited Money from India

Move inherited deposits, investments and property-sale proceeds abroad after succession, tax and bank documentation.

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NRI Repatriation

USD 1 Million Repatriation Limit

Understand annual aggregation across banks, NRO-to-NRE transfers, property proceeds and inherited assets.

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NRI Banking

NRE vs NRO vs FCNR Accounts

Compare eligible credits, tax, repatriability, currency risk and the right account for each source of funds.

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NRI Repatriation

NRI Repatriation from India

Understand NRE, NRO and FCNR remittance, the USD 1 million route, tax forms and bank documentation.

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ITR Correction

How NRIs Can Correct an Indian ITR

Choose between revised return, updated return, rectification and notice-specific responses.

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Dual Tax Residency

DTAA Tie-Breaker Rules for NRIs

Understand permanent home, centre of vital interests, habitual abode, nationality and treaty documentation.

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Foreign Retirement Accounts

Section 89A for Returning NRIs

Understand Form 10-EE, notified countries and Indian tax timing for eligible foreign retirement accounts.

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Foreign Tax Credit

Foreign Tax Credit for Returning NRIs

Understand Form 67, Schedule FSI, Schedule TR, credit limits and the records needed to claim relief from double taxation.

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Foreign Assets

Schedule FA for Returning NRIs

Understand foreign account, investment, property and pension reporting, Schedule FSI, Schedule TR and Form 67.

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Returning NRI

RNOR Status for Returning NRIs

Understand RNOR qualification, foreign income, Schedule FA, DTAA and bank-account changes after returning to India.

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Gift Deed

Gift Deed for NRIs: Transfer Property to Family in India

Understand registration, stamp duty, tax, FEMA, Power of Attorney and record updates when gifting Indian property to family.

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Relinquishment Deed

Relinquishment Deed for NRIs: Giving Up an Inherited Property Share

Understand release deeds, registration, stamp duty, consideration, tax, FEMA, Power of Attorney and post-registration mutation.

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Mutation

Mutation of Inherited Property in India for NRIs

Understand the mutation process, documents, multiple-heir issues, Power of Attorney and why mutation does not itself prove title.

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Probate

Probate of an Indian Will for NRIs After the 2025 Law Change

Understand the omission of Section 213, when probate may still help, and which documents overseas heirs may need.

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Nominee vs Heir

Nominee vs Legal Heir for NRIs: Why Nomination Is Not the Same as Ownership

Understand who receives an Indian asset, who ultimately inherits it, and why nominations should match the Will.

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Will

Indian Will for NRIs: Protect Property, Bank Accounts and Family Assets

Plan an Indian Will for property, bank accounts, investments, nominees, heirs, tax and repatriation questions.

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Timeline

Timeline for Selling Property in India as an NRI

Follow the correct sequence for documents, capital gains, lower TDS, registration, ITR filing, refund and repatriation.

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Joint Ownership

Joint Ownership and NRI Property Sale Tax Rules

Understand ownership share, capital gains split, buyer TDS, lower TDS, PoA, bank receipts and repatriation for jointly owned property.

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Inherited Property

Selling Inherited Property in India as an NRI

Resolve legal heir documents, capital gains tax, TDS, NRO banking and repatriation before selling inherited property.

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Property Sale

Common Mistakes NRIs Make When Selling Property in India

Avoid TDS, capital gains, document, PoA, repatriation and refund mistakes before and after sale.

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TDS Refund

How NRIs Can Claim a TDS Refund After Selling Property in India

Understand excess TDS, Form 26AS/AIS matching, ITR filing, refund processing and common delays after an NRI property sale.

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Repatriation

How NRIs Can Repatriate Property Sale Proceeds from India

Prepare tax proof, Form 15CA/15CB, NRO records and bank documents before sending sale proceeds abroad.

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NRO to NRE

How to Transfer Money from NRO to NRE After Selling Property in India

Understand tax proof, Form 15CA, Form 15CB, bank documents and FEMA checks before moving property sale proceeds.

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Documents

Documents Required to Sell Property in India as an NRI

Prepare title papers, tax records, PoA, inherited property documents, TDS and bank files before sale.

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Capital Gains

Capital Gains Tax for NRIs Selling Property in India

Understand holding period, current tax treatment, buyer TDS, exemptions and refund planning.

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Property Sale

NRI Selling Property in India: Tax, TDS, FEMA and Repatriation Guide

A practical guide to sale planning, TDS, FEMA documentation and repatriation.

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Lower TDS

Lower TDS Certificate for NRI Property Sale

When and why NRIs should review lower deduction before buyer payment.

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ITR Filing

Do NRIs Need to File Income Tax Return in India?

Understand common India filing situations for NRIs and global Indians.

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Cross-Border

Cross Border Taxation in India for NRIs and Global Indians

Residency, DTAA, foreign income and India-linked compliance explained.

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Family Settlement

NRI Family Settlement in India: Tax, FEMA and Documentation

How NRIs should approach family arrangements and documentation.

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Estate Planning

Estate Planning for NRIs in India: Wills, Property, Nominees and Repatriation

Plan India-linked assets before family members face documentation delays.

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Repatriation

Form 15CA and 15CB for NRI Outward Remittance

Understand the forms and certificate route for outward remittance from India.

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Tax Notice

NRI Tax Notice and AIS/TIS Mismatch

What to check when reported information does not match your tax records.

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Residential Status

Wrong Residential Status in NRI ITR

Why selecting the wrong residential status can create future tax issues.

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Valuation

Section 50C for NRI Property Sale Below Circle Rate

Know the tax risk when sale value is below circle rate.

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Start Here

When Should an NRI Hire a CA in India?

Five high-risk situations where professional review may be needed.

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Property Docs

Indian Property Partition for NRIs: Rights, Documents and Tax

A practical guide to partition and documentation issues for NRIs.

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Power of Attorney

Power of Attorney for NRIs in India: Property, Tax and Documentation

Understand POA use, risk and documentation for India-linked matters.

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Inheritance

Legal Heir Certificate for NRIs in India

Where legal heir documents matter for property, bank and inheritance cases.

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Inheritance

Succession Certificate for NRIs in India

When succession certificate may be needed for banks, investments and inheritance.

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CPA Support

Offshore Bookkeeping for CPA Firms: Workflow and Review Process

How CPA firms can structure offshore bookkeeping support from India.

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Founder Compliance

Indian Resident Founder Investing in a US LLC: FEMA, LRS and Bank Documentation

FEMA, LRS and AD bank documentation issues for founder capital contribution.

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