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Returning to India as NRI: Tax Implications and the RNOR Window

Sanjay Patel · Apr 21

Income Tax

Returning to India after years abroad triggers a tax transition most NRIs underestimate. The RNOR window shields foreign income for 2–3 years, but only if your day-count, account redesignation, and Schedule FA timing line up. A returning-NRI checklist for 2026-27.

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NRI Tax Residency Rules 2026: RNOR Status and the 182-Day Test

Sanjay Patel · Apr 21

Income Tax

India's Income-tax Act, 2025 continues the three-tier residency framework — Resident, RNOR, and Non-Resident — with the 182-day test at its core. This guide explains which test applies to you, when RNOR status helps, and why Indian citizens earning abroad face different rules.

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Form 26AS vs AIS vs TIS: What Each One Actually Shows, How to Fix Mismatches, and the Form 168 Renaming from 1 April 2026

Sneha Joshi Editorial Team · May 5

Personal Finance

Form 26AS shows tax credits: TDS, TCS, advance/SAT, refunds. AIS shows the full picture: every transaction the department knows. TIS aggregates AIS for ITR prefill. From AY 2027-28 (tax year 2026-27), Form 26AS becomes Form 168 under IT Act 2025 Sec 510 + Rule 245 IT Rules 2026.

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HUF Taxation Decoded: Formation, Tax Slabs, Clubbing Traps & Partition Rules Under the Income-tax Act, 2025

Deepak Jain · Apr 30

Income Tax

Complete HUF taxation guide under the Income-tax Act, 2025: formation, Section 202 new-regime slabs, the Section 156 rebate that HUFs do NOT get, Section 99 clubbing traps for converted property, Section 92 gift rules, Schedule III member-receipt exemption, and Section 315 partition mechanics.

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TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

Priya Sharma Editorial Team · Apr 30

Income Tax

TDS on property sale under the Income-tax Act, 2025: resident seller 1% TDS under Section 393(1) [Sl. 3(i)] above Rs 50 lakh; NRI seller TDS under Section 393(2) [Sl. 17] — no threshold, 12.5% LTCG / slab STCG plus surcharge. Form 141 replaces Form 26QB; Section 395 / Form 128 lower-TDS.

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Freelancer and Gig Worker ITR for AY 2026-27 — Section 44ADA Presumptive Scheme, ITR-3 vs ITR-4 (Sugam), Advance Tax, and Tax Audit Triggers

Sneha Joshi Editorial Team · Apr 18

Personal Finance

Freelancers and gig workers, AY 2026-27. Sec 44ADA presumptive: 50% deemed profit on receipts up to Rs 50L (Rs 75L if cash receipts ≤ 5%). Specified professions only (Sec 44AA(1)) — IT, legal, medical, accountancy etc. ITR-4 (Sugam) for presumptive (total income ≤ Rs 50L); ITR-3 otherwise. Advance tax in one shot by 15 March. Sec 44AB audit if you declare lower than 50% AND income exceeds basic exemption.

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Returning to India as NRI: Tax Implications and the RNOR Window

NRI Tax Residency Rules 2026: RNOR Status and the 182-Day Test

Form 26AS vs AIS vs TIS: What Each One Actually Shows, How to Fix Mismatches, and the Form 168 Renaming from 1 April 2026

HUF Taxation Decoded: Formation, Tax Slabs, Clubbing Traps & Partition Rules Under the Income-tax Act, 2025

TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

Freelancer and Gig Worker ITR for AY 2026-27 — Section 44ADA Presumptive Scheme, ITR-3 vs ITR-4 (Sugam), Advance Tax, and Tax Audit Triggers

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