NRI Gift Tax — Gifts to and from NRIs
Tax and FEMA rules for money and property gifted across borders
- 1CheckRelationship, amount and asset type reviewed.
- 2DocumentGift deed and transfer route set up.
- 3ReportReported correctly in the relevant returns.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About NRI Gift Tax — Gifts to and from NRIs
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Gifts between relatives (parents, children, spouse, siblings and others defined in the law) are not taxed in India. Gifts from non-relatives above ₹50,000 in a year are taxable for the recipient. Since July 2019, money or property gifted by a resident to an NRI is treated as income arising in India, so gifts to non-relative NRIs can be taxed here. FEMA separately limits what residents can send abroad (within the USD 250,000 LRS limit) and what property can be gifted to NRIs.
Most family gifts — parents in India sending money to a child abroad, or an NRI gifting a flat to a parent — are tax-free if the giver and receiver are 'relatives' as defined. The paperwork still matters: a gift deed for property (with stamp duty) and bank records for money.
On the FEMA side, a resident can gift to an NRI relative within the LRS limit or credit an NRO account; residential or commercial property (not agricultural land) can be gifted to an NRI relative. Gifts received in the NRI's country may have their own reporting rules.
| Gifts from relatives | Exempt |
|---|---|
| Gifts from non-relatives | Taxable if aggregate exceeds ₹50,000 in a year |
| Resident → NRI gifts | Deemed to accrue in India (Section 9(1)(viii), from July 2019) |
| FEMA money limit | Within LRS (USD 250,000 per FY) |
| FEMA property | Residential/commercial property can be gifted to NRI relatives; not agricultural land |
Who this is for
Common scenarios where this service is a good fit.
- Parents gifting money or property to children abroad
- NRIs gifting assets to family in India
- NRIs receiving gifts from non-relatives
What you get
Clear deliverables so you know exactly what's included.
- Relative and exemption check
- Gift deed and stamp duty guidance
- FEMA route for the transfer
- Tax reporting in ITR
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Relationship, amount and asset type reviewed.
Gift deed and transfer route set up.
Reported correctly in the relevant returns.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
- CA reads your case before the call
- DTAA, property, capital gains covered
- Written summary + checklist after
- Fee adjustable if you engage us
Frequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
