Residential status of an individual is determined for each previous year (1 April – 31 March) afresh under Section 6 of the Income-tax Act, 1961, using a two-stage test. Stage 1 — Basic Tests under Section 6(1): An individual is "Resident" in India if, in the relevant previous year, he satisfies EITHER of these conditions: (a) Sec 6(1)(a) — stay in India for 182 days or more in the previous year; OR (b) Sec 6(1)(c) — stay in India for 60 days or more in the previous year AND for 365 days or more in the 4 immediately preceding previous years. If neither test is satisfied, the individual is "Non-Resident" (NR) — only Indian-source income is taxable. Modifications to the 60-day test under Sec 6(1)(c): (i) For an Indian citizen who LEAVES India for the purposes of employment outside India, or as a member of the crew of an Indian ship, in any previous year — the 60 days is replaced by 182 days (i.e., they have to stay 182 days in India to be resident, not 60); this is taxpayer-friendly and recognises the genuine departure; (ii) For an Indian citizen or PIO who VISITS India in any previous year — the 60 days is replaced by 182 days normally; BUT if such person has Indian-source income exceeding ₹15 lakhs in the previous year, the 60 days is replaced by 120 days (introduced w.e.f. FY 2020-21) — meaning a high-income Indian-origin visitor staying 120-181 days becomes Resident (specifically RNOR). Stage 2 — Resident Sub-Classification under Section 6(6): Once a person is Resident under Sec 6(1), he is further classified as: (a) Resident and Ordinarily Resident (ROR) — global income taxable; (b) Resident but Not Ordinarily Resident (RNOR) — limited scope. RNOR is the status if the individual satisfies EITHER condition: (i) Has been NR in 9 out of 10 previous years immediately preceding the current PY; OR (ii) Has stayed in India for 729 days or less in the 7 previous years preceding the current PY. Additionally, the modified 120-day rule under Sec 6(1)(c) and the deemed-resident rule under Sec 6(1A) automatically classify the resident as RNOR. Day count rules: (a) Both date of arrival and date of departure are counted as days in India (some exceptions for ship crew); (b) Stay across multiple visits in same PY is aggregated; (c) Time spent in territorial waters of India is counted; (d) Stay in India means physical presence — being a citizen / PIO / OCI without physical presence does not count. Practical illustration: An NRI who has been NR for many years and visits India for 90 days during the year, with Indian rental income of ₹10 lakhs — does not satisfy 182-day or 120-day or 60-day test (since rental income is below ₹15L); remains NR. Same NRI with Indian rental income of ₹20 lakhs and 130 days stay — exceeds the 120-day modified test for high-income Indian-origin visitors → becomes Resident, and since he was NR in 9/10 prior years, he is RNOR. Our practice computes this annually with passport-stamp-based day count and full Section 6 walk-through, especially in the borderline cases where a few days of travel can swing the outcome.

Resident but Not Ordinarily Resident (RNOR) is an intermediate residential status created by Section 6(6) of the Income-tax Act — sitting between full Resident (ROR) and Non-Resident (NR). RNOR exists primarily to ease the transition for individuals who have spent many years abroad and are returning to India, ensuring they are not immediately subjected to global-income tax in the year they re-establish Indian residency. Conditions for RNOR — an individual is RNOR if classified as Resident under Sec 6(1) AND satisfies any one of these (Sec 6(6)): (a) Was Non-Resident in 9 out of 10 previous years immediately preceding the current PY; OR (b) Stayed in India for 729 days or less in the 7 previous years preceding the current PY. Additionally, two more deeming rules push individuals into RNOR: (c) Indian citizen / PIO visiting India with India-source income above ₹15 lakhs and staying 120-181 days under Sec 6(1)(c) modified test — automatically RNOR; (d) Indian citizen deemed Resident under Sec 6(1A) — automatically RNOR. Tax scope of RNOR (Sec 5): RNOR is taxable ONLY on: (i) Income that accrues / arises in India; (ii) Income that is received in India (or deemed received); (iii) Income that accrues / arises outside India BUT from a business controlled in or a profession set up in India. Income accruing outside India from sources NOT controlled / set up in India is OUTSIDE the RNOR's tax net — including: foreign salary, foreign rental income, foreign interest / dividend, foreign capital gains, foreign business income from unrelated activity. This creates a meaningful 1-3 year window during which a returning NRI can: (1) Keep foreign salary received from a foreign employer into a foreign account — non-taxable in India (subject to the income not being received in India); (2) Continue earning foreign interest / dividend / capital gains on foreign portfolio — non-taxable in India; (3) Plan the eventual ROR transition — sell foreign investments at a stepped-up basis (depending on jurisdiction's rules) before becoming ROR; (4) Repatriate accumulated foreign earnings to India tax-efficiently before ROR; (5) Restructure foreign retirement / pension accounts before ROR-status global-income tax begins. Schedule FA — even RNORs need to disclose foreign assets in Schedule FA from FY 2021-22 onwards (an amendment that previously exempted RNORs); however, foreign income may still be outside the tax scope. Sec 115H opt-in — a returning NRI can elect under Sec 115H to continue the concessional flat-rate tax on certain "specified foreign currency assets" (Sec 115C definition — shares of Indian company, debentures, deposits in Indian companies, Central Government securities) held at the time of returning, treating the income at flat 20% / 10% rates rather than the higher slab; this is independent of RNOR status and continues even after becoming ROR — useful where the returning NRI brought back Indian-currency investments earned during NRI years. Practical RNOR planning timeline: Year 1 (return) — typically RNOR by virtue of NR-9-of-10 condition; Year 2 — typically still RNOR (first year of return counts toward 1-of-2 in 10-year window); Year 3 — depending on prior 7-year day count, may become RNOR or ROR; Year 4 onwards — usually ROR with global income taxation. Returning Indian transition checklist — before crossing into ROR: (a) Realise foreign capital gains where step-up basis is available abroad; (b) Sell stock options / RSUs vested abroad; (c) Settle foreign retirement / 401(k) / pension accounts and consider Indian rollover; (d) Close foreign bank accounts and consolidate to NRO / RFC / NRE accounts; (e) Set up Indian estate plan if not already in place; (f) Begin Schedule FA disclosure preparation. Our practice provides comprehensive RNOR transition planning with year-by-year status mapping, Sec 115H assessment, and pre-ROR asset optimisation.

"NRI" (Non-Resident Indian) is one of the most-misused terms in Indian cross-border practice — because it is defined differently under the Income-tax Act, 1961 and the Foreign Exchange Management Act, 1999, and the same individual can simultaneously be an NRI under one law but a Resident under the other. This divergence creates significant compliance pitfalls. NRI under Income Tax Act — Section 6: As discussed, Sec 6 uses physical-presence tests in the previous year (1 April – 31 March): primary 182-day test; secondary 60+365-day test (with citizen / PIO modifications). The status is determined for each PY based on day count in that PY and prior periods; can change year to year. NRI under FEMA — Section 2(v) and 2(w): FEMA defines "person resident in India" under Sec 2(v) as a person residing in India for more than 182 days during the immediately preceding financial year (i.e., the FY before the current one) AND not having gone abroad / come to India for the specified purposes (employment, business, indeterminate stay). FEMA's residency follows: (a) Look at the immediately preceding FY's stay; (b) Apply intent-to-stay overlay — even if 182 days satisfied in prior FY, if the person has gone out for employment / business / vocation / for indefinite period, they become Non-Resident under FEMA from the date of departure; (c) Conversely, even if 182 days NOT satisfied in prior FY, if the person has come to India for employment / business / settle / indefinite period, they become Resident under FEMA from the date of arrival. Key differences: (1) FEMA Sec 2(v) looks at the IMMEDIATELY PRECEDING financial year; Section 6 IT Act looks at the CURRENT previous year (for day count) along with prior periods (for RNOR / 60+365); (2) FEMA has the "intent" overlay — stepping out of India for employment makes you instantly FEMA-NRI even before 182 days are crossed; IT Act doesn't have intent test for individuals (only for Sec 6(1A) deemed resident); (3) IT Act has the 120-day modified rule and ₹15L trigger; FEMA does not. Year-of-departure scenario: An Indian who leaves India on 1 May 2025 for permanent employment in Dubai. Day-count for FY 2025-26: 30 days in India (April + 1 May). FEMA position: From 1 May 2025, this person becomes FEMA-Non-Resident (intent to leave for employment). IT position for FY 2025-26: < 60 days in India — Non-Resident under Sec 6(1)(c). Both align. FY 2026-27 — assuming no return: FEMA-NR (was non-resident in prior FY; no return); IT-NR. Aligned. Year-of-return scenario: An NRI of 10 years returns to India permanently on 1 December 2025. Day count for FY 2025-26: 121 days (1 Dec to 31 Mar). FEMA position: From 1 December 2025, becomes FEMA-Resident (intent to settle in India, regardless of prior FY's days). IT position for FY 2025-26: 121 days (only) in current PY; was NR in 9 of 10 prior PYs — does not satisfy 182-day test, does not satisfy 60+365 test (since prior 4 years' India stay was minimal). So IT-Non-Resident for FY 2025-26 — even though FEMA-Resident from December! Misalignment: For FY 2025-26: NRE / NRO accounts must be re-designated to Resident accounts immediately on becoming FEMA-Resident (December); but ITR for FY 2025-26 will be filed as Non-Resident (ITR-2) since IT-NR status. The bank-level Resident status and tax-level Non-Resident status coexist for 4 months and into ITR filing. Practical implications: (1) Banking — FEMA Sec 2(v) status governs eligibility for NRE / NRO / FCNR / Resident accounts and re-designation timing; Indian banks ask for FEMA status, not IT status; (2) Investment — FEMA NDI Rules eligibility (e.g., agricultural land restriction) follows FEMA status; (3) Property — buying / selling rights follow FEMA; (4) Repatriation — USD 1M / FY repatriation from NRO is a FEMA concept; (5) Tax filing — ITR form, scope of income, Schedule FA, FTC follow Section 6 status; (6) DTAA — treaty residency follows treaty's Article 4 read with domestic law (for India = Section 6); (7) Common pitfalls — re-designating accounts late after FEMA status change, missing the overlap year, filing wrong ITR form. Our practice runs a parallel FEMA + IT status mapping for every cross-border client, ensuring banking and tax filings align to the correct regime year-by-year.

"Person of Indian Origin" (PIO) is a status concept that operates across multiple Indian statutes and frameworks — citizenship / immigration, tax, FEMA, and inheritance — with subtly different definitions. The PIO Card scheme (the dedicated immigration document) was discontinued and merged with the Overseas Citizen of India (OCI) scheme on 9 January 2015 by Government of India notification. All surviving PIO Card holders were deemed to be OCI Cardholders, and no new PIO Cards have been issued since. However, the underlying concept of "PIO" continues to operate in certain contexts because various Indian laws still use "PIO" as a defined category, particularly under FEMA and the Income-tax Act. PIO definition under FEMA — under the FEM (NDI) Rules, 2019: A "Person of Indian Origin" is a person resident outside India who is a citizen of any country other than Bangladesh, Pakistan, Sri Lanka, Afghanistan, China, Iran, Bhutan, or Nepal AND who: (a) Held an Indian passport at any time; OR (b) Was a citizen of India at any time as per the Constitution of India or the Citizenship Act, 1955; OR (c) Is a person whose father, mother, grandfather, or grandmother was a citizen of India by virtue of the Constitution of India or the Citizenship Act, 1955; OR (d) Is a spouse of an Indian citizen or a person referred to in (a)-(c). PIO definition for Income Tax — Section 6 Explanation: For purposes of the 120-day modified test under Sec 6(1)(c), "Person of Indian Origin" is defined as a person of whom either of the parents or any of the grandparents was born in undivided India. This is a NARROWER definition than FEMA — only 2 generations (parents and grandparents) and based on "born in undivided India" (i.e., pre-Partition India). Note this differs from FEMA's "citizen of India" linkage. PIO under OCI eligibility — Section 7A Citizenship Act: For OCI Card eligibility, the indirect definition includes: (a) A person who was a citizen of India on or after 26 January 1950; (b) Was eligible to be a citizen on 26 January 1950; (c) Belonged to a territory that became part of India after 15 August 1947; (d) Child / grandchild / great-grandchild of any of the above (4 generations); (e) Minor child of any of the above; (f) Spouse of foreign origin of an OCI Cardholder or Indian citizen (subject to 2-year marriage subsistence). Pakistan and Bangladesh nationals are excluded entirely — they are not eligible for OCI even if otherwise PIO. PIO Cards (pre-2015) — historical note: PIO Cards were valid for 15 years; offered visa-free entry to India for the duration; entitled holder to specific economic / financial / cultural rights similar to NRIs (parity in education, profession, banking — except agricultural land); on merger with OCI in 2015, surviving PIO Cards were deemed OCI Cards subject to renewal / reissuance. Practical implications: (1) PIO is no longer a standalone immigration status — anyone who would qualify as PIO should apply for OCI Card; (2) The concept of PIO survives in tax and FEMA — when applying the 120-day rule under Sec 6(1)(c) or any FEMA provision referring to "PIO", the relevant statutory definition (IT or FEMA) is what matters, not whether the person ever held a PIO Card; (3) For inheritance — both PIOs and OCIs can inherit Indian property (including agricultural land) under FEMA Sec 6(5); (4) For property purchase — PIOs / OCIs can buy non-agricultural property under FEMA NDI Rules; (5) For cultural / educational matters — generally aligned with NRI rights. Spouse of Indian citizen — under FEMA PIO definition (d), a spouse of an Indian citizen is herself a PIO regardless of her own ancestry; she enjoys PIO rights under FEMA even if she has no Indian-origin ancestry. Same is true for OCI — Sec 7A includes spouse of Indian citizen / OCI. Our practice handles PIO-related determinations across FEMA banking / investment, IT residency 120-day rule application, and OCI Card processing where applicable.

Overseas Citizen of India (OCI) is the principal long-term immigration / residential framework for foreign citizens of Indian origin, governed by Sections 7A to 7D of the Citizenship Act, 1955 (introduced w.e.f. 2 December 2003). OCI is NOT dual citizenship — India does not permit dual citizenship; OCIs remain foreign citizens of their country of citizenship. OCI is a special status conferring most economic / financial rights of an Indian citizen but excluding political rights and certain land ownership rights. Eligibility — a foreign citizen is eligible for OCI Card under Sec 7A if: (a) Was a citizen of India on or after 26 January 1950; (b) Was eligible to become a citizen of India on 26 January 1950; (c) Belonged to a territory that became part of India after 15 August 1947; (d) Is a child / grandchild / great-grandchild of any of (a)-(c); (e) Is a minor child of any of (a)-(d); (f) Is a minor child whose both parents are Indian citizens or one parent is an Indian citizen; (g) Is the spouse (foreign origin) of an Indian citizen or of an OCI Cardholder, where the marriage has been registered and subsisted for at least 2 years. Exclusions: (i) Citizens of Pakistan and Bangladesh are entirely excluded from OCI eligibility — even if they meet the descent / spousal criteria; (ii) Persons whose ancestors were ever citizens of Pakistan / Bangladesh and certain other specified countries are excluded; (iii) Persons in prohibited categories (e.g., those who served in armed forces of any foreign country in conflict with India) are excluded. Application process — through Government of India's OCI Services Portal (www.ociservices.gov.in); supporting documents include: foreign passport, evidence of Indian origin (parent / grandparent / great-grandparent's Indian passport / birth certificate / domicile certificate / proof of Indian citizenship), recent photograph and signature samples, fee payment; biometric data captured at FRRO at the time of issuance / arrival; OCI booklet issued. Validity — OCI Card is valid for life, but biometric / photo updates are required at age 20 (after which one update covers life if applied for) and at age 50 (one final update covers remainder of life) — historical rule of multiple renewals has been simplified. Rights of OCI Cardholder: (a) Multi-purpose, multiple-entry, lifelong visa to India — no need to apply for separate visas for visits, employment, study, business, research, etc. (subject to subject-specific permits as below); (b) Exemption from registration with FRRO regardless of duration of stay; (c) Parity with NRIs in financial, economic, educational, and cultural matters except as specified; (d) Can buy non-agricultural immovable property in India (residential, commercial); (e) Can open NRE / NRO / FCNR bank accounts; can invest in equity, mutual funds, AIFs, REITs, government securities, NCDs, etc. on the same terms as NRIs; (f) Can practise specific professions (medicine, law, engineering, architecture, accountancy) — generally on par with NRIs subject to professional body norms; (g) Inheritance — can inherit any Indian immovable property (including agricultural / plantation / farmhouse) under FEMA Sec 6(5); (h) Treatment as "Resident" for some purposes (educational fee structures in some states, certain government schemes) — varies by state and scheme. Restrictions — what an OCI Cardholder CANNOT do: (i) Vote in Indian elections (Lok Sabha, State Assemblies, local bodies); (ii) Hold constitutional or government posts (President, Vice-President, Judges of SC / HC, MPs / MLAs); (iii) Hold government employment (Central / State Government services); (iv) Acquire AGRICULTURAL or PLANTATION land or FARMHOUSES in India by purchase (inheritance is permitted); (v) Engage in MOUNTAINEERING, MISSIONARY work, RESEARCH, or JOURNALISM in India without specific permission from MHA — per 2021 MHA notification; (vi) Visit certain restricted / protected areas (north-eastern states, parts of J&K) without special permits; (vii) Be appointed to certain positions in religious institutions, regulatory bodies, etc. as may be specified. 2021 MHA Notification — significantly tightened OCI rules for journalism, mountaineering, missionary, and research activities, requiring specific Government permission for these activities; OCIs working in these fields need to obtain prior approval. Tax & FEMA position — the OCI's tax residency under Income Tax Act follows physical-presence Section 6 tests just like any other person; OCI status itself does not affect tax residency. Under FEMA, OCI is treated equivalently to NRI / PIO for banking, investment, property, and repatriation. Cancellation — Government of India can cancel an OCI Card under Sec 7D of Citizenship Act on grounds including: fraud at the time of registration, registration where ineligible, disaffection towards Constitution of India, conviction for offence punishable with 2+ years imprisonment, marriage termination (for spousal OCIs). Our practice handles OCI Card applications, miscellaneous services (renewal, address change, lost card), conversion of legacy PIO Cards to OCI, special permits for restricted activities, and OCI tax residency mapping.

Section 6(1A) was introduced by the Finance Act, 2020 with effect from FY 2020-21 to address a specific tax-avoidance concern: Indian citizens who had structured their lives to be tax-resident in NO country (so-called "stateless" tax residents) by carefully managing their stay across multiple low-tax / zero-tax jurisdictions — for example, citizens spending under 182 days each in UAE, Qatar, Singapore, the Bahamas, etc., none of which would tax them as residents, while earning substantial Indian-source income. Pre-2020, such individuals escaped Indian tax (since they were NR under Section 6) and escaped foreign tax (since they were not resident anywhere). Sec 6(1A) closes this gap by introducing a deemed-resident rule. The provision: An Indian citizen who is NOT liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature, AND whose total income (other than from foreign sources) exceeds ₹15 lakh in the previous year, shall be deemed to be a Resident of India in that previous year — irrespective of physical presence in India. Status sub-classification — such deemed Resident is automatically treated as RNOR under the third proviso to Sec 6(6); meaning the tax scope is limited to Indian-source income + business / profession set up in India, and not full global income (which would have been the case under ROR). Conditions cumulative — all three conditions must be met: (1) Indian citizen — does not apply to foreign nationals (PIOs / OCIs); only Indian passport holders; (2) Indian-source income (excluding income from foreign sources) above ₹15 lakhs in the PY — defined to include income that accrues / arises in India or is received in India, but excluding foreign-source business / professional income; (3) Not liable to tax in any other country / territory — the individual must not be a tax resident anywhere else under the resident-country's domestic law. Typical application scenarios: (a) Indian citizen working as a consultant earning Indian rental / consulting fees of ₹40 lakhs, while spending each year under 182 days in UAE (no individual income tax) and under 60 days in India — pre-2020 = NR under Section 6 + zero foreign tax; post-2020 = deemed Resident (RNOR) under Sec 6(1A); (b) Indian citizen running a Singapore-based services business but billing clients to Indian companies (royalty / FTS income arising in India) above ₹15L — if he's structured to be Singapore non-resident (under 183 days), Sec 6(1A) catches him; (c) Indian citizen owning Indian shares with substantial dividend income (₹20L+) and not tax-resident anywhere — Sec 6(1A) applies. Documentary defence — to escape Sec 6(1A), the individual must demonstrate active tax residency in some other country: (i) Tax Residency Certificate from foreign country's tax authority; (ii) Foreign tax return showing taxable position; (iii) Foreign tax payment evidence. CBDT Circular 02/2021 clarification — clarified that "not liable to tax" means not actually liable, distinct from merely not having taxable income; if the foreign country's law imposes tax on the individual but exemptions / deductions reduce it to nil, the individual is still "liable to tax" (and Sec 6(1A) does not apply). This is taxpayer-friendly. Tax consequences when Sec 6(1A) applies: (a) Indian-source income — taxed at slab rates with surcharge / cess; (b) Foreign-source income — outside scope (RNOR treatment); (c) Schedule FA disclosure — required from FY 2021-22 onwards even for RNOR; foreign assets must be declared though income may not be taxable; (d) DTAA — even if Sec 6(1A) applies, the individual may still be a treaty resident only if he has a real residence in a treaty country; otherwise, no DTAA benefit; (e) Tax filing — ITR-2 / ITR-3 in India as Resident (RNOR). Planning options: (1) Establish genuine tax residency abroad — sufficient days, registered address, tax filing in foreign country; (2) Reduce Indian-source income below ₹15 lakhs threshold — restructure ownership of Indian-income-generating assets; (3) Acquire foreign citizenship — Sec 6(1A) only applies to Indian citizens; loss of Indian citizenship moves to OCI status and outside Sec 6(1A); (4) DTAA tie-breaker — if dual residency arises with a treaty country, the tie-breaker may save the position. Caveat — abandoning Indian citizenship has significant non-tax consequences (loss of voting, government employment, agricultural land rights) that must be weighed; Sec 6(1A) tax savings rarely justify renouncing citizenship. Our practice runs Sec 6(1A) trigger checks for high-net-worth Indian citizens with multi-jurisdictional residence, structures defensible foreign tax residency, and represents Sec 6(1A) determinations in faceless assessments.

NRIs and OCIs (in their capacity as Non-Resident under Section 6) have specific Indian tax filing obligations whenever they have Indian-source income. The misconception that "NRIs need not file ITR in India because they pay TDS" is incorrect — Indian ITR filing is often required and is the only way to claim refunds of excess TDS, claim DTAA benefits, and reconcile income with AIS / TIS / Form 26AS. Mandatory ITR filing scenarios for NRI / OCI: (1) Indian total income (before Chapter VI-A deductions) exceeds the basic exemption limit (₹2.5 lakhs in old regime; ₹3 lakhs / ₹4 lakhs in new regime depending on year); even with only Indian rental / capital gains / interest income; (2) NRI claiming TDS refund — even if income is below exemption, ITR is the only mechanism to claim refund; common where bank deducts 30% TDS on NRO interest and effective tax is lower; (3) Capital gains during the year (from sale of property, shares, mutual funds) — even if exempt under Sec 54 / 54EC / 54F, ITR filing required to claim exemption and report; (4) NRI carrying forward business loss / capital loss — Sec 80 mandates ITR filing for loss carry-forward; (5) NRI selling property where buyer deducted Sec 195 TDS — refund of excess TDS or treaty rate benefit through ITR; (6) NRI applying for / holding TDS lower-deduction certificate under Sec 197 — ITR consistency required. Applicable ITR forms for NRI / OCI: (a) ITR-2 — for individuals not having business / profession income; covers salary (foreign salary not taxable, but Indian salary taxable), house property, capital gains, other sources, and now Schedule FA for ROR (and from FY 2021-22 also for RNOR); (b) ITR-3 — for individuals having business / profession income; partners in firms; foreign business connection; (c) ITR-4 — generally not used by NRIs (Sugam form for presumptive resident taxpayers); (d) ITR-1 (Sahaj) — explicitly NOT available for NRIs / RNORs (residents only). Key schedules and disclosures: (1) Personal Information — residential status correctly marked (NR / RNOR / R-OR), country of residence, foreign tax identification number; (2) Income heads — only Indian-source heads typically populated; (3) Schedule SI — special tax rates (e.g., capital gains under Sec 112A / 111A); (4) Schedule TDS — bank / company TDS reconciled with Form 26AS; (5) Schedule TR (Tax Relief) — DTAA-based foreign tax credit claim; (6) Schedule FSI — foreign-source income reported (typically nil for NR but populated for RNOR with Indian-controlled foreign business); (7) Schedule FA — foreign assets disclosure (mandatory only for ROR; for RNOR also from FY 2021-22 amendment); NR is exempt from Schedule FA; (8) Schedule 5A — apportionment of income for spouses governed by Portuguese Civil Code (Goa, Daman, Diu); (9) Verification — NRI / OCI signs the verification declaration; ITR-V can be e-verified using DSC / EVC / Aadhaar OTP / netbanking. Pre-ITR documents to collect: (a) Form 26AS, AIS, TIS — TDS / interest / dividend / capital gain summary; (b) Indian bank account interest certificates; (c) NRO / NRE / FCNR bank statements; (d) Mutual fund / demat statements; (e) Property rental agreements and rent receipts; (f) Sale deed / TDS certificates for property sale; (g) Form 16A from each TDS deductor; (h) DTAA-related documents — TRC, Form 10F (online filed); (i) Foreign tax payment evidence (for FTC claim under Sec 91 — though typically NR has no Indian tax on foreign income, Sec 91 not applicable). Due dates: (a) 31 July — non-audit cases (most NRI individuals); (b) 31 October — audit cases (typically business income with turnover > ₹1 crore or Sec 44AB trigger); (c) 30 November — entities with international transactions / transfer pricing (rare for NRI individuals but applies to resident clients of NRI consultants). Belated return — by 31 December of AY with Sec 234F fee (₹5,000 / ₹1,000 if income up to ₹5L); ITR-U up to 48 months with additional tax. Sec 195 TDS – buyer's perspective: When an Indian payer (e.g., property buyer) makes payment to NRI / OCI seller, Sec 195 mandates TDS at applicable rate (typically 20%–30% on capital gains, plus surcharge); the NRI seller can: (i) Apply Form 13 / Sec 197 for lower-deduction certificate before sale; (ii) File ITR after sale claiming refund / treaty rate. Form 15CA / 15CB on remittance — when funds are remitted from India to NRI's foreign bank account, Form 15CA online filing + Form 15CB CA certificate is required if the remittance is taxable; ensures DTAA / treaty rate applied; coordinates with ITR. Common NRI ITR pitfalls: (a) Filing ITR-1 (not available for NRIs); (b) Showing global income while being NR (over-reporting); (c) Missing TDS refund claim due to non-filing; (d) Schedule FA incorrectly populated for NR (should be blank); (e) Using Indian bank address while being NR (residential status mismatch). Our practice provides end-to-end NRI / OCI ITR preparation, refund recovery, DTAA / FTC integration, Sec 197 lower-deduction certificate applications, and Form 15CA / 15CB coordination with the AD bank.