Sources for every rule on our NRI pages
Updated
Every number on our NRI pages comes from a rule with its source and the date we last checked it. This page lists those source documents, grouped by the page that uses them. A source that is not an official page is labelled as an estimate. The rules themselves, word for word, are in the “Sources” box at the bottom of each page.
Not a valid document. Estimate for information only — not financial advice, not an offer of credit and not a bank document. Errors are possible. Only your bank's or finance company's official offer letter, contract and statements are binding.
NRI home loan calculator: how much can you borrow in India?
- rbi.org.in › Scripts/NotificationPreVersion.aspx?id=13156&… — 7 rules, checked 2026-10-21
e.g. Home loans up to ₹30 lakh: the loan may be at most 90% of the property value … - rbi.org.in › NotificationPreVersion.aspx — 1 rule, checked 2026-10-21
e.g. Housing finance companies have the same caps: no loan up to ₹30 lakh above … - rbi.org.in › BS_ViewMasDirections.aspx — 3 rules, checked 2026-10-21
e.g. Loan amount, margin (down payment) and repayment period are the same as for …
NRE vs NRO vs FCNR(B): which account, and how much tax?
- rbi.org.in › Scripts/BS_ViewMasDirections.aspx?id=10198 — 7 rules, checked 2026-10-21
e.g. NRE account (Non-Resident (External) Rupee Account): NRIs and PIOs (OCI … - rbi.org.in › BS_ViewMasDirections.aspx — 3 rules, checked 2026-10-21
e.g. From NRO balances and sale proceeds of assets in India, an NRI or PIO may … - rbi.org.in › FAQView.aspx — 1 rule, checked 2026-10-21
e.g. RBI's comparison table: NRE — repatriable, interest exempt from income tax; … - rbi.org.in › NotificationPreVersion.aspx — 8 rules, checked 2026-10-21
e.g. Minimum term of an NRE term deposit: one year; NRO term deposits from seven … - egazette.gov.in › 271439.pdf — 13 rules, checked 2026-10-21
e.g. Tax deducted at source on 'the whole of the other income' paid to a … - incometaxindia.gov.in › what-is-the-applicable-tds-rate-for-nris-on-i… — 1 rule, checked 2026-10-21
e.g. If India's tax treaty with the country of residence gives a lower rate, tax … - incometaxindia.gov.in › section-393-5 — 3 rules, checked 2026-10-21
e.g. When an NRI sells property in India, the buyer must deduct tax under … - incometaxindia.gov.in › section-397-5 — 1 rule, checked 2026-10-21
e.g. A buyer who deducts tax must apply for a tax deduction and collection … - incometaxindia.gov.in › section-395-5 — 1 rule, checked 2026-10-21
e.g. The seller (payee) may apply to the Assessing Officer for deduction at a … - incometaxindia.gov.in › schedule-iv-3 — 2 rules, checked 2026-10-21
e.g. Interest on an NRE account is not taxed for an individual who is 'resident … - incometaxindia.gov.in › form-145-faqs — 2 rules, checked 2026-10-21
e.g. Before money is paid to a non-resident, the payer files Form No. 145 … - incometaxindia.gov.in › section-1-269 — 1 rule, checked 2026-10-21
e.g. The Income-tax Act, 2025 (Act 30 of 2025) has been in force since 1 April …
NRI home loan rules: who may borrow and which property NRIs and OCIs may buy
- rbi.org.in › bs_viewcontent.aspx — 6 rules, checked 2026-10-21
e.g. An NRI or an OCI may buy any immovable property in India other than … - rbi.org.in › Scripts/BS_ViewMasDirections.aspx?id=10196 — 3 rules, checked 2026-10-21
e.g. Sale proceeds of residential property bought with foreign exchange (or … - rbi.org.in › Scripts/BS_ViewMasDirections.aspx?id=10191 — 6 rules, checked 2026-10-21
- rbi.org.in › BS_ViewMasDirections.aspx — 1 rule, checked 2026-10-21
- rbi.org.in › NotificationPreVersion.aspx — 1 rule, checked 2026-10-21
Prepay your India home loan or keep the money abroad?
- rbi.org.in › Scripts/NotificationPreVersion.aspx?id=13140&… — 3 rules, checked 2026-10-21
e.g. A bank may not charge any pre-payment fee on a floating-rate loan to an … - rbi.org.in › NotificationPreVersion.aspx — 1 rule, checked 2026-10-21
- incometaxindia.gov.in › section-22-218 — 3 rules, checked 2026-10-21
e.g. Home-loan interest on a self-occupied home (or one the owner cannot occupy, … - incometaxindia.gov.in › section-21-196 — 1 rule, checked 2026-10-21
e.g. A home the owner lives in, or cannot actually occupy for any reason, has a … - incometaxindia.gov.in › section-123-96 — 1 rule, checked 2026-10-21
e.g. Repayment of home-loan principal (and stamp duty and registration) counts … - incometaxindia.gov.in › section-202-76 — 1 rule, checked 2026-10-21
e.g. Under the default tax regime (s.202) neither the interest deduction for a … - incometaxindia.gov.in › section-1-269 — 1 rule, checked 2026-10-21
Selling property in India as an NRI: tax, TDS and sending the money abroad
- incometaxindia.gov.in › income_tax_act_2025_as_amended_by_fa_act_2026… — 1 rule, checked 2026-10-21
e.g. Land or a building held for 24 months or less is a short-term capital asset; … - incometaxindia.gov.in › section-197-78 — 2 rules, checked 2026-10-21
e.g. Long-term capital gains on property are taxed at 12.5% (s.197(1)(b); earlier … - incometaxindia.gov.in › tax-on-short-term-capital-gains — 1 rule, checked 2026-10-21
e.g. Short-term gains on land or buildings are added to income and taxed at the … - egazette.gov.in › 271439.pdf — 9 rules, checked 2026-10-21
- incometaxindia.gov.in › section-82-55 — 3 rules, checked 2026-10-21
e.g. Exemption for a residential house sold after more than 24 months: buy one … - incometaxindia.gov.in › section-85-59 — 3 rules, checked 2026-10-21
e.g. Exemption by investing the long-term gain on land or a building in specified … - incometaxindia.gov.in › section-393-5 — 3 rules, checked 2026-10-21
- incometaxindia.gov.in › section-397-5 — 1 rule, checked 2026-10-21
- incometaxindia.gov.in › section-395-5 — 1 rule, checked 2026-10-21
- incometaxindia.gov.in › form-145-faqs — 1 rule, checked 2026-10-21
- rbi.org.in › Scripts/BS_ViewMasDirections.aspx?id=10197 — 2 rules, checked 2026-10-21
- rbi.org.in › BS_ViewMasDirections.aspx — 2 rules, checked 2026-10-21
- rbi.org.in › bs_viewcontent.aspx — 1 rule, checked 2026-10-21
- incometaxindia.gov.in › section-1-269 — 1 rule, checked 2026-10-21
OCI cardholders: property, loans and accounts in India
- ociservices.gov.in › faq — 2 rules, checked 2026-10-21
e.g. MHA: OCI cardholders have parity with NRIs for buying and selling immovable … - ociservices.gov.in › onlineOCI — 1 rule, checked 2026-10-21
e.g. OCI registration (s.7A Citizenship Act 1955) is for foreign nationals of … - rbi.org.in › bs_viewcontent.aspx — 3 rules, checked 2026-10-21
- rbi.org.in › Scripts/BS_ViewMasDirections.aspx?id=10196 — 1 rule, checked 2026-10-21
- rbi.org.in › Scripts/BS_ViewMasDirections.aspx?id=10191 — 1 rule, checked 2026-10-21
- rbi.org.in › BS_ViewMasDirections.aspx — 3 rules, checked 2026-10-21
Returning to India: your RNOR status and what happens to your accounts
- incometaxindia.gov.in › section-6-253 — 10 rules, checked 2026-10-21
e.g. Resident if in India 182 days or more in the tax year (Income-tax Act 2025, … - incometaxindia.gov.in › section-5-256 — 1 rule, checked 2026-10-21
e.g. A 'not ordinarily resident' person is taxed in India on income that arises … - rbi.org.in › Scripts/BS_ViewMasDirections.aspx?id=10198 — 3 rules, checked 2026-10-21
- rbi.org.in › NotificationPreVersion.aspx — 3 rules, checked 2026-10-21
- incometaxindia.gov.in › schedule-iv-3 — 2 rules, checked 2026-10-21
- rbi.org.in › BS_ViewMasDirections.aspx — 1 rule, checked 2026-10-21
- incometaxindia.gov.in › section-1-269 — 1 rule, checked 2026-10-21
Kerala pravasi pension: how much will you get?
- pravasikerala.org › membership — 4 rules, checked 2026-10-21
e.g. Categories: 1A — Non-Resident Keralites working abroad; 1B — returned to … - pravasikerala.org › about — 2 rules, checked 2026-10-21
e.g. Contribution, category 1A (abroad): Rs 350 a month from 1 April 2022. - pravasikerala.org › Act-english.pdf — 2 rules, checked 2026-10-21
e.g. The government may revise the contribution rates by gazette notification … - pravasikerala.org › benefits — 13 rules, checked 2026-10-21
e.g. Monthly minimum pension: Rs 3,500 for category 1A. - pravasikerala.org › avashatha.pdf — 1 rule, checked 2026-10-21
e.g. Invalid pension amount: 40% of the minimum pension (Board circular …