Investments in India by NRIs
Are you an NRI looking to invest in Indian equities, mutual funds, property, or fixed deposits? Nainit Savla & Associates provides end-to-end advisory on NRI investment in India — FEMA-compliant routes, tax treatment of investment income, TDS advisory, capital gains planning, and repatriation structuring so your Indian investments are both profitable and compliant.
Investment Route Planning
Advisory on FEMA-compliant investment routes — NRE (repatriable) vs. NRO (non-repatriable), PIS account for shares, and direct vs. indirect investment structures for each asset class.
Capital Gains Tax Planning
Planning for tax-efficient exit — holding period optimisation, Section 54/54EC/54F exemptions for property reinvestment, and computation of LTCG vs. STCG on all Indian asset classes.
TDS Advisory & Lower Certificate
Advisory on TDS rates applicable to NRI investment income, and assistance in applying for lower or nil TDS certificates under Section 197 where actual tax liability is lower than the standard rate.
ITR Filing for NRI Investors
Annual ITR-2 filing for NRIs with Indian investments — reporting capital gains, dividends, rental income, FD interest — with DTAA relief claims and TDS credit reconciliation.
Repatriation Planning
Advisory on repatriating Indian investment proceeds abroad — NRO repatriation up to USD 1 million per year, tax clearance, Form 15CA/CB for remittance, and FEMA documentation.
NPS for NRIs
Advisory on National Pension System (NPS) investment for NRIs — Tier I and Tier II accounts, Section 80CCD deduction, and implications of residential status change on NPS holdings.
NRI Investment Options and Tax Treatment
| Asset Class | FEMA Route | Capital Gains Rate | TDS Rate |
|---|---|---|---|
| Listed Equity Shares | PIS / NRE account | STCG: 20%; LTCG above Rs 1.25L: 12.5% | 15% / 12.5% |
| Equity Mutual Funds | NRE/NRO account | STCG: 20%; LTCG above Rs 1.25L: 12.5% | 15% / 12.5% |
| Fixed Deposits (NRE) | NRE account — repatriable | Interest fully exempt | Nil |
| Fixed Deposits (NRO) | NRO account | Interest taxable in India | 30% + cess |
| Immovable Property | FEMA 21(R) — residential/commercial | STCG: slab rate; LTCG: 12.5% | 20–30% by buyer |
Why Choose Nainit Savla & Associates?
Our team advises NRIs at every stage of their Indian investment lifecycle — from choosing the right FEMA-compliant route at entry to minimising capital gains tax at exit and ensuring seamless repatriation of proceeds abroad. We combine tax expertise with FEMA knowledge to give you a complete picture of your Indian investment's after-tax, after-compliance return.
Investing in India as an NRI? Get Expert Tax and FEMA Guidance.
From FEMA-compliant investment routes and capital gains planning to ITR filing and repatriation — our NRI investment team handles everything.
Contact Us TodayF.A.Q.
GSTR-9 is an annual GST return that summarizes all transactions reported during the financial year. It is required to ensure proper reconciliation and compliance with GST laws.
All regular GST-registered taxpayers are required to file GSTR-9, except composition dealers, casual taxable persons, and non-resident taxpayers.
The due date is generally 31st December following the end of the relevant financial year, unless extended by the government.
It includes details of outward supplies, inward supplies, input tax credit claimed, taxes paid, and adjustments made during the year.
GSTR-9 is mandatory for most regular taxpayers, but certain small taxpayers may get exemptions based on turnover thresholds notified by the government.
Late filing may result in penalties and late fees, along with potential compliance issues or notices from GST authorities.
