Fact-check notes
Last fact-checked: 2026-05-27
Transition rule: AY 2026-27 covers FY 2025-26 and continues under the Income-tax Act, 1961. The Income-tax Act 2025 Tax Year language applies for income earned from 1 April 2026 onward.
This Batch 12 page avoids treating future-dated payroll/form/rule changes as final filing advice. Verify the active form, notification, payroll circular or portal utility before implementation.
What this covers
Returning NRIs should compute residential status before deciding whether foreign income is taxable in India. RNOR status can provide a transition period, but disclosure rules still matter.
- Resident status depends on India stay days and prior-year history.
- RNOR may keep some foreign income outside Indian tax.
- Foreign assets and Indian-source income need careful reporting.
Who this is for
- Returning NRI from Gulf/US/UK.
- Person with foreign bank accounts.
- NRI with Indian rent or capital gains.
- CA computing residential status.
Documents and data to verify
- Passport travel dates.
- Foreign income records.
- Foreign bank details.
- Indian income documents.
- TRC/DTAA records if relevant.
Common mistakes to avoid
- Guessing residential status.
- Not disclosing foreign assets where required.
- Ignoring Indian-source income.
- No travel-day worksheet.
How to proceed
- Confirm the applicable year, taxpayer type, form, state and portal status before acting.
- Reconcile portal data with payslips, books, invoices, Form 16/26AS/AIS, GST returns, EPFO records or contracts.
- Prepare a written computation, filing note, checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.