Contents

Preface

Glossary of Abbreviations

Finance Act 2021 (FA21) for NRIs

1. General Provisions
2. Residential Status
3. Students Studying Abroad
4. Not Permanently Resident
5. Deputies -- Hardships and Confusion
6. Income Tax
7. Wealth & Gift Tax
8. Bank Accounts
9. Capital Gains
10. Immovable Property
11. Foreign Investment in India
12. Employees' Stock Options
13. Mutual Funds
14. Special Provisions
15. Loans and Overdrafts
16. Tedious TDS
17. Before Leaving and After Returning
18. Forex Remittances -- NRIs
19. Forex Availability -- Residents
20. Baggage Rules
21. PAN & Aadhaar
22. Insurance and NRIs
23. Gold does not Glitter
24. Overseas Citizenship of India (OCI)
25. Double Taxation Avoidance Agreement (DTAA)
26. India has Become a Tax Haven

Bibliography