Tax
Income-tax rules, forms and TDS changes that apply to non-residents.
- 11:00 am IST
ICAI handbook on NRI residential status maps the old and new Income-tax Acts and FEMA
ICAI's July 2026 handbook shows which Act decides NRI tax status for 2025-26 and for tax year 2026-27, where the wording shifted, and how FEMA differs.
Source: ICAI International Taxation Committee, Handbook on Residential Status for NRIs: Tax and FEMA Aspects (July 2026) - 7:00 am IST
Forms 15CA and 15CB are now Forms 145 and 146: what changes for NRIs moving money abroad
Since 1 April 2026, foreign remittance declarations are filed in Form 145 and the CA certificate in Form 146 under Rule 220 of the Income-tax Rules, 2026.
Source: Income Tax Department, FAQs on Form No. 145 (Income-tax Rules, 2026)