Non-resident Indians — Taxed in India on income earned or received in India.
| Obligation | When |
|---|---|
| Income tax return if Indian income exceeds the limit | 31 Jul |
| DTAA relief with TRC and Form 10F | At filing |
| Form 15CA / 15CB for remittances abroad | Before remittance |
| Lower TDS certificate on property sale | Before sale |