Disclosure
Foreign Asset Amnesty Scheme 2026
A practical briefing on using a disclosure window for previously unreported foreign assets — including ESOPs and overseas accounts.
Policy
Union Budget 2026 — implications for NRIs
A concise reading of Budget 2026 proposals that affect non-residents, seafarers and returning professionals.
Policy
Union Budget 2025 — NRI highlights
Key 2025 proposals that continue to shape non-resident compliance in the current filing season.
Black Money Act
Non-disclosure of foreign assets in the ITR
What Schedule FA requires, who must file it, and the consequences of leaving an overseas asset off the return.
Employment
Taxability of foreign salary in India
When salary earned abroad is outside the Indian tax net — and when a credit to an Indian account changes nothing.
401(k) · IRA · pensions
Foreign retirement funds — Indian tax implications
How US and other retirement accounts interact with Indian tax when you are NRI, RNOR or resident.
Case note
Salary credited to an NRE account
Why a credit of overseas salary into an NRE account does not automatically trigger Indian tax for a non-resident.