The UAE, Saudi Arabia, Kuwait, Oman, Qatar, and Bahrain — collectively the GCC countries — are home to the largest concentration of Non-Resident Indians in the world. Millions of Indians working in the Gulf own property in India, hold NRO accounts, earn rental income, or are planning to sell Indian assets and remit the proceeds home to their Gulf bank accounts. This guide covers everything Gulf NRIs need to know about Form 145, Form 146, and the Lower TDS Certificate for 2026.
What Changed in April 2026 for Gulf NRIs
From 1 April 2026, under the Income Tax Act 2025, Form 15CA and Form 15CB have been replaced by Form 145 and Form 146. If you are remitting money from your NRO account or from property sale proceeds to your UAE, Saudi, or Kuwait bank account, your Indian bank now requires Form 145 (online declaration) and Form 146 (CA certificate) instead of the old forms. Banks that continue to accept Form 15CA/15CB after this date are operating under a transition grace period — the legally compliant documents are Form 145 and Form 146.
India-UAE DTAA — What Gulf NRIs Need to Know
India has a Double Taxation Avoidance Agreement (DTAA) with the UAE, effective since 1993. The India-UAE DTAA is particularly favourable for NRIs because the UAE levies no personal income tax — meaning Indian taxes paid on income like property sale gains or NRO interest can reduce your total tax burden to the Indian rate alone, with no additional UAE tax.
Key DTAA provisions for Gulf NRIs: capital gains from sale of Indian immovable property are taxable only in India; interest income from NRO accounts is taxable in India (at 30% or the reduced DTAA rate on application); rental income from Indian property is taxable in India with a 30% standard deduction; and there is no UAE-side tax on Indian-source income for UAE residents.
To claim DTAA benefits, Gulf NRIs must obtain a Tax Residency Certificate (TRC) from the UAE Federal Tax Authority (FTA) and file Form 10F electronically on the Indian Income Tax portal. We assist with both.
UAE TRC — How to Obtain It
The UAE Tax Residency Certificate is issued by the Federal Tax Authority (FTA) at tax.gov.ae. Requirements for individuals include: Emirates ID, valid UAE residence visa, bank statement or salary certificate confirming UAE residency, and proof of at least 183 days physical presence in the UAE in the relevant year. Processing typically takes 5–10 working days. This certificate is mandatory for DTAA benefits in Form 146. We include guidance on TRC application as part of our service.
When Do Gulf NRIs Need Form 145 and Form 146?
| Situation | Form 145 | Form 146 |
|---|---|---|
| Selling property in India and remitting to UAE account | Yes — Part III | Yes |
| Remitting from NRO account to UAE bank | Yes — Part III | Yes |
| Sending NRO fixed deposit proceeds to UAE | Yes — Part III | Yes |
| Rental income from Indian property | Yes — Part III | Yes |
| NRE to foreign account (freely repatriable) | Generally No | No |
| Small remittance below ₹5 lakh (non-taxable) | Yes — Part I | No |
Lower TDS Certificate for Gulf NRIs Selling Indian Property
Gulf NRIs selling Indian property face the same 20%+ TDS on the full sale value as other NRIs. On a ₹1 crore property, that is ₹20 lakhs withheld at registration. A Lower TDS Certificate (Form 128) reduces TDS to the actual tax liability — typically saving ₹12–18 lakhs on a standard property sale. This is our most requested service from Gulf NRI clients.
Apply at least 30 days before property registration. The Income Tax Officer typically processes applications within 15–30 days. Starting ₹7,999.
Our Process for Gulf NRI Clients
Everything is handled over email and WhatsApp — no office visit required. Gulf NRIs share documents via email, we review the case and send a fixed quote within 2 hours, and deliver Form 146 certificates within 24–48 hours of payment. We are familiar with the India-UAE, India-Saudi Arabia, and India-Kuwait DTAAs and apply the correct provisions in every Form 146 certificate.
Pricing
| Service | Price (INR) |
|---|---|
| Form 145 + Form 146 Combined | Starting ₹4,999 |
| Lower TDS Certificate (Form 128) | Starting ₹7,999 |
| NRI ITR Filing | Starting ₹3,499 |
Email us at hello@nritaxca.com or WhatsApp us. We respond within 2 hours with a written fixed quote.
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