NRI & Cross-Border Tax

Renting out a flat in India while living abroad? Why the tenant deducts 31.2% TDS under section 195 (now section 393(2)), what you really owe, and how to cut or recover the excess.

Most NRIs know the 182-day rule. Fewer know that Indian income above ₹15 lakh brings in a 120-day test, and can make a citizen a deemed resident with no visit at all. Worked examples, checklist and 2025 Act numbering.

Why NRIs get income tax notices, what sections 139(9), 143(1)(a), 133(6), 143(2), 148A and 148 mean, their 2025 Act equivalents, and how to reply from abroad with two worked examples.