Rights of Non-Resident Indians (NRIs)

Source: Foreign Exchange Management Act, 1999 (FEMA); Income Tax Act, 1961; Representation of the People Act, 1951; Ministry of External Affairs — NRI Division

Written in plain language to promote general understanding. This is educational information, not legal advice. Based on Indian central (Union) law — Constitution of India, central Acts of Parliament, and Supreme Court decisions.

Indian Central Law

What is this right?

Non-Resident Indians (Indian citizens living abroad) retain full Indian citizenship rights with certain modifications for financial and tax purposes.

  • Definition: An Indian citizen who has stayed outside India for more than 182 days in a financial year is an NRI for FEMA and Income Tax purposes.
  • NRI banking rights:
    • NRE (Non-Resident External) Account: Rupee account where foreign earnings are deposited — fully repatriable; interest is tax-free in India.
    • NRO (Non-Resident Ordinary) Account: For income earned in India (rent, dividends) — subject to Indian tax; repatriation limited to USD 1 million per year with TDS compliance.
    • FCNR (B) Account: Foreign Currency account — fully repatriable and tax-free.
  • Property rights: NRIs can purchase residential and commercial property in India freely under FEMA — no RBI permission required. Agricultural land/farmhouse purchase is not permitted without special permission.
  • Voting rights: NRIs (Indian citizens living abroad) can vote in Indian elections — they must register in their constituency in India under the Overseas Voter provisions (Representation of the People Act, 1951 — amended in 2010). They must physically be present at the polling booth in India to vote.
  • Tax residency: NRIs pay income tax in India only on income earned or received in India — foreign income is not taxable in India.

When does it apply?

  • You are an Indian citizen living abroad and want to manage your savings, property, or investments in India.
  • You want to open an NRI bank account or repatriate funds from India.
  • You want to vote in Indian elections or manage property in India.

What should you do?

  • Open an NRE or FCNR(B) account at any scheduled Indian bank for tax-free, fully repatriable savings.
  • Declare your NRI status to your Indian bank and update your account to NRO when you leave India — operating a resident savings account as an NRI is a FEMA violation.
  • Register as an Overseas Voter at the Election Commission of India (eci.gov.in) to retain your right to vote in Indian elections.
  • For property transactions, use FEMA-compliant channels — purchase consideration must flow through banking channels (NRE/NRO account) and proper documentation must be maintained.

What should you NOT do?

  • Do not continue operating a resident savings account after becoming an NRI — you must convert it to NRO within a reasonable time. Continuing to operate a resident account as an NRI is a FEMA offence.
  • Do not purchase agricultural land as an NRI without specific RBI permission — it is prohibited under FEMA and the land can be ordered to be divested.
  • Do not conflate NRI status (under FEMA/Income Tax) with OCI status — NRIs are Indian citizens; OCI holders are foreign citizens of Indian origin. Rights differ significantly.

You came here to know your rights — help someone else know theirs.

Support This Mission