Masterclass

Masterclass: Navigating International Tax Residency for Globally Mobile Families

A masterclass for Indian families whose members, businesses and assets sit in more than one country. Start with the Section 6 day-count tests, deemed residency, RNOR status and the FEMA definition that runs on a different clock from the Income Tax Act. Then fix the scope of what India taxes once status is settled: NRI rent and capital gains, TDS under Section 195, foreign salary and ESOPs for returning residents, and foreign tax credit through Form 67. Learn to read a tax treaty article by article, apply the Article 4 tie-breaker, and assemble the TRC and Form 10F paperwork without which no treaty relief exists. Cover Schedule FA, the Black Money Act, CRS and FATCA data flows, LRS limits and the NRE, NRO and FCNR banking layer. Finish with country playbooks for the UAE, Singapore, the UK and the US, cross-border trusts and gifts, estate tax exposure, the returning NRI window and a 12-month family residency calendar that turns all of it into a repeatable system.

Section 6 Residency TestsDeemed ResidencyRNOR StatusFEMA vs Income Tax ResidencySection 195 TDSForeign Tax CreditDTAA Tie-BreakerTRC and Form 10FSchedule FABlack Money ActCRS and FATCALRS and NRE/NROUAE, Singapore, UK, US PlaybooksCross-Border TrustsEstate Tax ExposureReturning NRI Planning

MODULES

DURATION

~5.5 hrs

TRACK

Tax & Wealth Planning

What You'll Master

Determine every family member's Indian tax residency for a year using the day-count, deemed residency and RNOR rules, and see where FEMA gives a different answer

Work out which income India taxes for a resident, an RNOR and a non-resident, and apply the correct TDS, rate and foreign tax credit treatment

Read a DTAA, run the Article 4 tie-breaker for a dual resident and assemble the TRC and Form 10F file that makes the treaty usable

File Schedule FA, FSI and Form 67 correctly and understand the Black Money Act exposure that a missed disclosure creates

Compare the UAE, Singapore, UK and US regimes for an Indian family, including corporate tax substance, the UK FIG regime, PFIC and the US exit tax

Structure gifts, trusts and inheritances across borders, time a return to India through the RNOR window and run a 12-month residency calendar for the whole family

Access Level

PRO

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Everything included

Full Text Playbooks

Actionable Exercises

Mobile Reading Mode

Lifetime Updates

Curriculum Breakdown

Chapter 1: The Residency Tests That Decide Everything

5 Lessons

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Why Residency, Not Citizenship, Decides Your Indian Tax Bill11 min read

Preview

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The 182-Day and 60-Day Tests: Counting Days Under Section 614 min read

Preview

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Deemed Residency and the 15 Lakh Rule: The Trap for Stateless Families13 min read

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RNOR: The Transitional Status That Shields Foreign Income13 min read

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FEMA Residency vs Tax Residency: Two Definitions, Two Clocks12 min read

Chapter 2: Scope of Income Once Your Status Is Fixed

4 Lessons

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Section 5 and Section 9: Received, Accrued and Deemed to Accrue in India13 min read

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NRI Taxation of Indian Assets: Rent, Capital Gains, Interest and Section 195 TDS15 min read

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Foreign Income of Residents: Salary, ESOPs, Dividends and Overseas Pensions13 min read

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Foreign Tax Credit: Sections 90 and 91, Form 67 and the Timing Problem14 min read

Chapter 3: Treaties and the Tie-Breaker

4 Lessons

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How a DTAA Works: Residence, Source and the Article Map13 min read

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The Article 4 Tie-Breaker: Permanent Home, Vital Interests and Habitual Abode14 min read

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TRC, Form 10F and Section 90(4): The Paperwork Without Which No Treaty Applies12 min read

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MLI, the Principal Purpose Test and GAAR: When Treaty Planning Stops Working13 min read

Chapter 4: Reporting, Disclosure and the Banking Layer

4 Lessons

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Schedule FA and Schedule FSI: Reporting Every Foreign Asset Correctly14 min read

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The Black Money Act: Penalties, Prosecution and the Small-Asset Relief13 min read

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CRS and FATCA: What the Tax Office Already Knows About Your Foreign Accounts12 min read

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LRS, NRE, NRO and FCNR: Moving Money Across the Residency Line14 min read

Chapter 5: Country Playbooks for Indian Families

4 Lessons

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The UAE Move: Zero Personal Tax, Corporate Tax and the Substance Question14 min read

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Singapore: Territorial Taxation, Remittance Rules and the Family Office Route13 min read

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The United Kingdom After Non-Dom: The FIG Regime and Inheritance Tax Reach14 min read

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The United States: Green Cards, Worldwide Taxation, PFIC and the Exit Tax15 min read

Chapter 6: Family Structures and the Long Game

4 Lessons

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Gifts, Trusts and Section 56: Moving Wealth Between Family Members Across Borders14 min read

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Estate and Inheritance Tax Exposure: US Estate Tax, UK IHT and Indian Succession13 min read

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The Returning NRI Playbook: Timing the Move, the RNOR Window and Asset Conversion14 min read

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Capstone: The 12-Month Family Residency Calendar15 min read