Preface to the twenty-fourth edition
How to become a non-resident Indian and save income tax in India
Preliminary aspects of tax planning for NRIs
How an NRI can avoid clubbing of his income and wealth with that of his
spouse and children
The incomes of an NRI completely exempt from income tax
Capital gains of an NRI could be completely exempt from income tax
Items completely exempt from wealth
tax for an NRI
Special procedure of assessment regarding income of an NRI from foreign
exchange assets
Deductions allowed to NRIs in computation of total income and tax payable
Procedure for the filing of income tax and wealth tax returns,
assessment, and refunds
FEMA and NRIs
Preliminary aspects
analysed
Acquisition and transfer of immovable property in India by NRIs and FEMA
Permissible and prohibited current account transactions
Permissible capital account transactions
Investment in shares, securities, units
and other activities, etc. by an
NRI in India
Deposits in India by an NRI
RFC account of a returning NRI and investment abroad
Miscellaneous regulations under
FEMA and NRIs
FAQs (frequently asked questions) of NRIs and answers.