Financial & Passport Rules
Avoid Being Taxed Twice
The United States and India have a Double Taxation Avoidance Agreement (DTAA). The treaty allocates taxing rights between the two countries for covered types of income and can provide relief from double taxation, subject to the specific treaty article and the applicable tax laws and limitations of each country.
Foreign Tax Credit (FTC)
Under U.S. tax law and the applicable U.S.-India treaty provisions, eligible U.S. citizens and residents may be able to claim a Foreign Tax Credit (Form 1116) for qualifying Indian income taxes. The credit is subject to the applicable foreign-tax-credit rules, limitations, sourcing rules, and other requirements; it is not an unlimited dollar-for-dollar reduction of U.S. tax.
FBAR (FinCEN Form 114)
A U.S. person generally must file an FBAR (FinCEN Form 114) when the aggregate maximum value of their reportable foreign financial accounts exceeds $10,000 USD at any point during the calendar year. U.S. persons can include U.S. citizens, U.S. residents, and certain U.S. entities. FBAR reporting can apply where the person has a financial interest, signature authority, or other reportable authority over a foreign financial account.
FATCA (Form 8938)
Unlike FBAR, FATCA reporting for individuals is generally made to the IRS on Form 8938, attached to the applicable federal income tax return. For an unmarried taxpayer living in the U.S., the threshold is generally more than $50,000 on the last day of the tax year or more than $75,000 at any time. Different thresholds apply to married taxpayers and to qualifying taxpayers living abroad.
Tax Deducted at Source (TDS) Withholding Rules
When a non-resident sells immovable property in India, the buyer is generally required to deduct tax at source under the applicable non-resident withholding provisions. For a long-term capital gain on a transfer on or after 23 July 2024, the base LTCG rate is generally 12.5%, with applicable surcharge and Health & Education Cess where relevant. The withholding should not be described as a flat 20.8% deduction from the entire sale price.
How to Avoid Excessive TDS: Lower Deduction Certificate (Form 13)
If the applicable withholding would exceed the taxpayer's expected tax liability, the non-resident seller may apply online in Form 13 for a certificate authorizing lower or nil deduction, subject to the Assessing Officer's determination.
Surrender Certificate (Renunciation of Citizenship)
India does not permit dual citizenship. After acquiring foreign citizenship, an Indian national must surrender the Indian passport and follow the applicable renunciation/surrender procedure. Government guidance provides a three-year period relevant to penalties for retention of the Indian passport, while separate penalties can apply for traveling on the Indian passport after the applicable three-month travel grace period. The safest course is to surrender the passport promptly after acquiring foreign nationality.
OCI Card Application & Re-issuance / Renewal Rules
After completing the applicable citizenship/passport surrender or renunciation formalities, an eligible former Indian citizen may apply for an OCI (Overseas Citizen of India) card. OCI provides a lifelong multiple-entry, multi-purpose visa for India and specified parity with NRIs, including employment and certain property rights, subject to applicable laws and restrictions. Agricultural or plantation property is excluded from the OCI property parity.
2026 OCI Re-issuance & Update Guidelines: Under updated Ministry of Home Affairs (MHA) guidelines, an OCI cardholder needs to get their OCI document re-issued only once, when a new passport is issued after reaching 20 years of age. For new foreign passports issued after age 20 (up to age 50), physical re-issuance is no longer required for every new passport—instead, the OCI cardholder only needs to upload copies of their new passport and current photograph online on the official OCI portal (`ociservices.gov.in`) within 3 months of receiving the new passport.
All Tax & Financial Compliance Guides
FBAR (FinCEN Form 114) Filing Guide 2026
Comprehensive 2026 guide to the U.S. Report of Foreign Bank and Financial Accounts (FBAR), including who must file, the $10,000 aggregate threshold, reportable and excluded accounts, maximum-value calculations, joint accounts, signature authority, deadlines, electronic filing, penalties, amendments, late filings, and the relationship between FBAR and Form 8938.
Read Guide →FATCA Form 8938 Filing Requirements
Comprehensive guide to IRS Form 8938, Statement of Specified Foreign Financial Assets, covering who must file, overseas and U.S. reporting thresholds, reportable foreign assets, foreign pensions and investments, valuation rules, filing deadlines, penalties, and the relationship between Form 8938 and FBAR.
Read Guide →PFIC Mutual Funds and Form 8621: U.S. Tax Rules and Pitfalls
Guide to Passive Foreign Investment Company (PFIC) rules for U.S. taxpayers, including foreign mutual funds, ETFs and unit trusts, Form 8621 filing triggers, default Section 1291 tax treatment, QEF and mark-to-market elections, valuation, indirect ownership and common problems faced by U.S. citizens and green card holders investing outside the United States.
Read Guide →US-India DTAA: Double Taxation Avoidance Guide 2026
Practical guide to the U.S.-India income tax treaty (DTAA), covering treaty residence, dividends, interest, royalties and included services, pensions, capital gains, students and researchers, foreign tax credits, Form 8833, the saving clause, and common issues for U.S. citizens, green card holders, NRIs and dual-resident taxpayers.
Read Guide →NRI Sale of Indian Property: TDS and Tax Rules 2026
Guide to Indian tax withholding when a non-resident sells immovable property in India, including Section 195 TDS, current capital-gains rates, Form 13 lower or nil deduction, buyer responsibilities, refunds, documentation, and U.S. tax and foreign-tax-credit considerations.
Read Guide →IRS Substantial Presence Test (SPT): 2026 Tax Residency Guide
Detailed guide to the IRS Substantial Presence Test for determining whether a foreign individual is treated as a U.S. resident for federal income-tax purposes, including the 183-day weighted formula, day-count exceptions, F-1 and J-1 rules, closer connection exception, Form 8840, Form 8843, and the relationship with the green card test.
Read Guide →Form W-8BEN vs Form W-9 for Expats: 2026 Withholding Guide
Guide to choosing between Form W-8BEN and Form W-9 for U.S. bank, brokerage and investment accounts, including the effect of citizenship, green card status, tax residency, the Substantial Presence Test, treaty claims, validity periods and 24% backup withholding.
Read Guide →Social Security Totalization Agreements: 2026 Expat Guide
Guide to U.S. Social Security Totalization Agreements, which coordinate U.S. Social Security with comparable foreign systems to prevent dual social-security taxation and help workers qualify for benefits when they have worked in both countries.
Read Guide →Reporting Foreign Gifts and Inheritances: Form 3520 (2026 Guide)
Guide to IRS Form 3520 for U.S. persons receiving large gifts or bequests from foreign individuals, foreign estates, foreign corporations or foreign partnerships, including current 2026 thresholds, filing deadlines, penalties, foreign trusts, inheritances, and common reporting mistakes.
Read Guide →Foreign Earned Income Exclusion (FEIE): Form 2555 (2026 Guide)
Guide to the Foreign Earned Income Exclusion under Section 911, including the 2026 exclusion limit ($132,900), tax-home requirement, Physical Presence and Bona Fide Residence tests, foreign housing benefits, self-employment, partial-year calculations, foreign tax credits, filing rules and the five-year consequence of revoking the election.
Read Guide →Foreign Tax Credit (Form 1116): 2026 IRS Rules & Planning Guide
Guide to the U.S. Foreign Tax Credit for individuals, including Form 1116 requirements, credit limitations, separate income categories, eligible and noncreditable foreign taxes, carrybacks and carryforwards, foreign tax withholding, FEIE interaction, and common issues for U.S. taxpayers with foreign income.
Read Guide →Filing Dual-Status Tax Returns: 2026 IRS Rules & Procedures
Guide to U.S. dual-status tax returns for taxpayers who are nonresident aliens for part of the year and resident aliens for another part, including residency start and end dates, Form 1040 and 1040-NR filing procedures, income allocation, deductions, filing status, first-year choice, treaty considerations and departure-year rules.
Read Guide →U.S. Estate Tax for Nonresident Noncitizens: Form 706-NA (2026 Guide)
Guide to U.S. federal estate tax for nonresident noncitizens (NRNCs), including the $60,000 Form 706-NA filing threshold, U.S.-situs assets, the limited unified credit ($13,000), filing deadlines, bank-account and securities rules, domicile, green card considerations, treaty relief and estate-planning issues.
Read Guide →How to Apply for an ITIN (Form W-7): 2026 IRS Guide
Guide to obtaining an Individual Taxpayer Identification Number (ITIN) using Form W-7, including who qualifies, supporting-document rules, IRS submission methods, Certifying Acceptance Agents, renewal, processing, and what an ITIN does and does not provide.
Read Guide →Nonresident Withholding on U.S. Passive Income (FDAP): 2026 Rules
Guide to U.S. withholding on fixed, determinable, annual, or periodic (FDAP) income received by nonresident aliens, including dividends, interest, royalties, pensions, annuities, treaty-reduced rates, Form W-8BEN, Form 1042-S and important exemptions.
Read Guide →Child Tax Credit for Expats Abroad: 2026 Rules & Schedule 8812
Guide to the Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC) for U.S. citizens and resident aliens living abroad, including the 2026 credit amount, qualifying-child rules, Social Security number requirements, income phaseout, ACTC refundability, foreign residence, school-related temporary absences, FEIE interaction and Schedule 8812.
Read Guide →Avoiding State Tax Residency Audits: California FTB & New York DTF
Guide to state income-tax residency audits for people who move away from California, New York, or another state. Covers domicile, statutory residency, day counts, homes, family and financial ties, California's 546-day employment safe harbor, New York's 184-day permanent-place-of-abode test, departure-year filings, audit records and practical documentation.
Read Guide →Getting an EIN as a Foreign Sole Proprietor & International Business
Guide to obtaining an Employer Identification Number (EIN) as a foreign individual, sole proprietor or foreign-owned U.S. business, including when an EIN is actually required, how international applicants apply, responsible-party rules, SSN/ITIN requirements, single-member LLC considerations and IRS processing methods.
Read Guide →Form 1099 vs. Form 1042-S for Non-Resident Aliens: Reporting & Sourcing
Guide to U.S. information reporting for payments to nonresident aliens, including when Form 1042-S applies, when Form 1099 is generally inappropriate, how service-location rules affect reporting, Form W-8BEN, Form 8233, Form W-8ECI, Form 1040-NR and correcting an incorrectly issued Form 1099.
Read Guide →Foreign-Owned Single-Member LLC: Form 5472 & Pro-Forma Form 1120
Guide to Form 5472 for foreign-owned U.S. disregarded entities, including single-member LLCs, covering when filing is required, reportable transactions with foreign owners, pro-forma Form 1120, deadlines, penalties, recordkeeping and common foreign-owner mistakes.
Read Guide →IRS Foreign Trust Reporting Rules: Form 3520 & Form 3520-A
Comprehensive guide to U.S. reporting obligations involving foreign trusts, including transfers of money or property, U.S. grantor trust ownership, direct and constructive distributions, Form 3520 Parts I–III, Form 3520-A, IRC § 6677 penalties, foreign grantor vs. nongrantor classification, loans, uncompensated use of trust property, and cross-border classification issues for Indian HUFs, UK bare trusts, and foreign family entities.
Read Guide →Filing Jointly With a Nonresident Spouse: Section 6013(g) Election
Comprehensive guide to the Internal Revenue Code Section 6013(g) election that allows a U.S. citizen or resident alien to treat a nonresident alien spouse as a U.S. tax resident and file a Married Filing Jointly return, covering full-year worldwide income taxation, 2026 standard deduction benefits ($32,200), ITIN requirements, election statement mechanics, foreign tax credits, subsequent-year filing rules, revocation, and the statutory re-election bar.
Read Guide →Section 7701(b) First-Year Choice Residency Election
Comprehensive guide to the IRS First-Year Choice election under IRC Section 7701(b)(4), allowing qualifying foreign nationals who arrive in the United States mid-year and fail the Substantial Presence Test to be treated as U.S. resident aliens from their arrival date, covering the 31-consecutive-day rule, the 75% presence test, the 5-day absence allowance, following-year SPT dependency, dual-status tax mechanics, and Form 4868 extension workflows.
Read Guide →Claiming U.S. Tax Treaty Exemptions: U.S.-India Treaty, W-8BEN, & Form 8833
Comprehensive guide to claiming U.S. bilateral income-tax treaty benefits on dividends, interest, royalties, fees for included services (FIS), personal-services compensation, private pensions, and educational stipends, focusing on the U.S.-India Double Tax Avoidance Agreement (DTAA), Form W-8BEN vs. Form 8233 withholding procedures, Form 8833 treaty-based return position disclosures, IRC § 6712 penalties, and the Saving Clause.
Read Guide →FIRPTA Real Estate Withholding & Form 8288-B Certificates
Comprehensive guide to the Foreign Investment in Real Property Tax Act (FIRPTA) withholding regime under IRC Section 1445 when a foreign person sells U.S. real estate, covering the 15% general withholding rate on the gross amount realized, the personal-residence exception tiers ($300,000 and $1,000,000), Form 8288-B withholding certificates, escrow holdback rules, buyer withholding liability under IRC § 1461, and seller tax return refund procedures.
Read Guide →Tax Treatment of Foreign Pension Rollovers & Provident Funds
Comprehensive guide to the U.S. federal tax treatment and international reporting of foreign pensions, provident funds, and retirement arrangements, including Indian EPF and PPF, UK SIPPs and workplace schemes, Australian superannuation, Form 8938 (FATCA), FinCEN Form 114 (FBAR), Forms 3520/3520-A trust exceptions under Rev. Proc. 2020-17, PFIC exposure, bilateral tax treaty rules, distribution taxation under IRC § 72, foreign tax credits, and statutory restrictions on foreign pension rollovers to U.S. IRAs.
Read Guide →NRE vs NRO Accounts in India: Tax, Repatriation and U.S. Reporting
NRE (Non-Resident External) and NRO (Non-Resident Ordinary) accounts are Indian rupee accounts used by non-residents, but they differ materially in permitted credits, Indian tax treatment, repatriation, and U.S. reporting. For a U.S. citizen or resident, both are generally foreign financial accounts for FBAR purposes and their taxable interest generally must be included on the U.S. return even when the income is exempt or subject to reduced tax in India.
Read Guide →FCNR Deposits for U.S. Expats: India Tax, U.S. Tax, FBAR and Form 8938
FCNR(B) deposits are foreign-currency term deposits maintained in India by eligible non-residents. Qualifying FCNR interest is exempt from Indian income tax, but a U.S. citizen or U.S. resident generally remains subject to U.S. federal tax on the interest. The deposit can also create FBAR and, at higher asset levels, Form 8938 reporting obligations. The U.S. tax timing of interest depends on the taxpayer's accounting method and the deposit's actual payment or availability terms; it is not correct to assume that every FCNR deposit must be reported annually on an accrual basis merely because the holder is a U.S. resident.
Read Guide →U.S. Tax Reporting of Canadian TFSAs: Taxation, FBAR, Form 8938 and Foreign Trust Issues
A Canadian Tax-Free Savings Account (TFSA) is tax-free under Canadian domestic law, but the United States generally does not provide the TFSA with the same automatic tax deferral available for qualifying Canadian RRSPs and RRIFs. For a U.S. citizen, green card holder or other U.S. tax resident, income and gains inside a TFSA can therefore remain taxable in the United States. FBAR and potentially Form 8938 reporting may also apply. Form 3520 and Form 3520-A are more nuanced: the IRS has not issued a definitive published ruling stating that every TFSA is a foreign trust, and the U.S. tax treatment can depend on the legal structure of the particular TFSA.
Read Guide →Canadian RRSP and RRIF Tax Deferral for U.S. Taxpayers
Eligible U.S. citizens and U.S. residents can generally defer U.S. federal income tax on undistributed income accruing inside qualifying Canadian RRSPs and RRIFs under Article XVIII(7) of the U.S.–Canada income tax treaty. The old Form 8891 reporting and annual-election system was eliminated in 2014. Eligible taxpayers are generally treated as having made the treaty election automatically, while FBAR and Form 8938 reporting may still apply.
Read Guide →Australian Superannuation for U.S. Taxpayers: IRS Reporting, PFIC, Foreign Trust and Treaty Issues
Australian superannuation can create unusually difficult U.S. tax and reporting questions because the U.S.–Australia tax treaty does not contain the same detailed accumulation-deferral rules available for Canadian RRSPs. The correct U.S. treatment depends on the legal structure of the superannuation arrangement, the taxpayer's status, the underlying investments and the transaction being analyzed. FBAR and Form 8938 must be considered separately, while Forms 3520/3520-A may or may not apply depending on foreign-trust status and available reporting exemptions.
Read Guide →UK ISA U.S. Tax Reporting: Income, FBAR, Form 8938 and PFIC Rules
UK Individual Savings Accounts (ISAs) are tax-advantaged under UK law, with qualifying interest, dividends and capital gains generally exempt from UK tax. The United States does not provide a general ISA-specific tax exemption, so a U.S. citizen, green card holder or resident alien may be subject to U.S. tax on income and gains arising inside an ISA. A Cash ISA and a Stocks and Shares ISA can also create different U.S. reporting and investment-tax issues. FBAR and Form 8938 must be tested separately, while PFIC/Form 8621 issues can arise from non-U.S.-domiciled mutual funds, ETFs and other foreign pooled investments.
Read Guide →Subpart F and NCTI (Formerly GILTI) for U.S. Owners of Foreign Companies
U.S. citizens and resident taxpayers who own stock in foreign corporations can face current U.S. taxation even when the foreign company does not distribute cash. The Controlled Foreign Corporation (CFC) rules can trigger Subpart F income and, beginning with tax years after 2025 under the One Big Beautiful Bill Act, the former GILTI regime is referred to as Net CFC Tested Income (NCTI). The rules can apply to founders and owners of Indian, UK, Australian, Canadian and other foreign companies and require careful analysis of ownership, attribution, corporate income, foreign taxes and Form 5471 reporting.
Read Guide →Saver's Credit for U.S. Expats: 2026 Income Limits, FEIE and Retirement Contributions
U.S. citizens and qualifying U.S. resident taxpayers living abroad may be able to claim the Retirement Savings Contributions Credit, commonly called the Saver's Credit, for eligible retirement contributions. The credit can equal 10%, 20% or 50% of up to $2,000 of qualifying contributions per person. For expats, an important trap is that the Foreign Earned Income Exclusion and foreign housing exclusion are added back when determining the modified AGI used for the credit, so FEIE does not generally help a taxpayer qualify by artificially reducing the income used for the test.
Read Guide →Estimated Tax Payments for U.S. Expats: 2026 Quarterly Rules, Safe Harbors and Payment Methods
U.S. citizens and resident aliens living abroad generally follow the same federal pay-as-you-go estimated-tax system as taxpayers in the United States. Estimated payments can be necessary when self-employment income, freelance or consulting income, rental income, investment income, capital gains, foreign business income or other income is not sufficiently covered by withholding. The key test is not simply whether you expect to owe $1,000: the taxpayer generally must also expect withholding and refundable credits to be below the applicable 90% current-year or 100%/110% prior-year safe-harbor amount.
Read Guide →IRS Streamlined Filing Compliance Procedures for Non-Willful Offshore Tax Issues
The IRS Streamlined Filing Compliance Procedures provide a way for eligible individual taxpayers to correct certain non-willful U.S. tax and foreign-account reporting failures. The two principal tracks are the Streamlined Foreign Offshore Procedures (SFOP) for qualifying taxpayers who meet the foreign-residency test and the Streamlined Domestic Offshore Procedures (SDOP) for taxpayers who do not. The rules generally require three years of delinquent or amended U.S. returns and six years of delinquent FBARs. SFOP has no miscellaneous offshore penalty, while SDOP generally imposes a 5% miscellaneous offshore penalty.
Read Guide →Delinquent FBAR Filing Procedures: How to Correct Late FBARs Without a Penalty
The IRS Delinquent FBAR Submission Procedures are designed for taxpayers who failed to file required FBARs but properly reported all income from their foreign financial accounts on their U.S. tax returns and paid the tax due. When the taxpayer has not already been contacted by the IRS about the delinquent FBARs and is not under a civil examination or criminal investigation, the IRS states that it will not impose an FBAR penalty for the delinquent filings. The FBARs must be filed electronically with FinCEN, and the late-filing reason should explain why the FBARs are being filed late.
Read Guide →IRS Criminal Voluntary Disclosure Practice (VDP): Willful Offshore Tax Violations
The former Offshore Voluntary Disclosure Program (OVDP) is closed. The current IRS Criminal Investigation Voluntary Disclosure Practice (VDP) is the principal formal voluntary-disclosure pathway for taxpayers whose tax or tax-related noncompliance was willful and may create criminal exposure. A timely, truthful and complete disclosure can limit criminal-prosecution exposure, but the IRS expressly says VDP does not automatically guarantee immunity or prevent prosecution. Under the current framework, the normal disclosure period is six years, the IRS generally imposes a 75% civil fraud penalty on the highest tax-liability year, and applicable willful FBAR penalties can also apply.
Read Guide →U.S. Exit Tax for Citizenship Renunciation and Long-Term Green Card Holders
The U.S. expatriation tax under IRC sections 877A and 6039G can apply when a U.S. citizen relinquishes citizenship or a long-term resident ends U.S. residency. A person becomes a covered expatriate if the applicable net-worth test, five-year average net-income-tax test, or five-year tax-compliance certification test is met. For 2026 expatriations, the average annual net income-tax threshold is $211,000 and the section 877A net-unrealized-gain exclusion amount is $910,000. The tax is not simply a tax on all assets: different rules apply to ordinary property, deferred compensation, specified tax-deferred accounts and nongrantor trusts.
Read Guide →Form 8865 for Foreign Partnerships: Categories, 10% Ownership, Transfers and Penalties
Form 8865 is the U.S. information return used for certain interests and transactions involving foreign partnerships. It is not triggered simply because a U.S. person owns 10% of any foreign partnership. The filing rules depend on the taxpayer's category, the partnership's U.S. tax classification, U.S. ownership, property contributions, and acquisitions, dispositions or changes in partnership interests. This is particularly important for U.S. taxpayers with Indian LLPs, UK partnerships, Singapore partnerships and other foreign business ventures.
Read Guide →International Money Transfer & FX Rates
Sending funds for tuition, rent, or immigration fees? Retail banks sneak 2.5%–4% into exchange rates. Check today's real mid-market rate first.
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Pro Tax Tip
If you hold an NRO (Non-Resident Ordinary) account in India, interest is subject to Indian withholding under the applicable domestic rules, with the U.S.-India DTAA potentially providing a lower treaty rate where its requirements are satisfied. For interest, the treaty rate for U.S. residents can be 15% in applicable cases. A U.S. Form 6166 establishes U.S. tax residency for treaty purposes, but the bank must receive the documentation required under Indian law and the treaty before applying a reduced rate.
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Frequently Asked Questions
What is the difference between FBAR and FATCA?
FBAR (FinCEN Form 114) is filed electronically when a U.S. person has reportable foreign financial accounts whose aggregate maximum value exceeds $10,000 at any time during the calendar year. FATCA Form 8938 is filed with the federal income tax return when the taxpayer's specified foreign financial assets exceed the threshold applicable to the taxpayer's filing status and residence.
How can NRIs lower TDS when selling property in India?
NRIs can apply for a Lower Deduction Certificate through Form 13 with the Income Tax Department before the relevant payment/withholding, where appropriate, to seek a lower or nil deduction based on the taxpayer's estimated tax liability.
How does Article 25 of the US-India DTAA eliminate double taxation?
Article 25 provides relief from double taxation by allowing the United States, subject to U.S. tax law and its limitations, to provide a credit for qualifying Indian income tax paid by a U.S. citizen or resident. A Form 1116 may be required depending on the circumstances, and the credit is subject to the applicable foreign-tax-credit rules and limitations.
What is the penalty for failing to file FBAR (FinCEN Form 114)?
Failure to file an FBAR when required can result in civil penalties. Non-willful penalties are subject to the applicable statutory and inflation-adjustment rules. Willful violations can result in substantially higher civil penalties, including penalties based on the greater of the applicable statutory amount or a percentage of the account balance, and may also result in criminal penalties.
Are NRE account interest and NRO account interest taxable in the U.S.?
Generally, yes. A U.S. citizen or resident is generally subject to U.S. tax on worldwide income, so taxable interest from Indian accounts, including NRE/NRO accounts, may need to be reported. The specific reporting form depends on the taxpayer's circumstances; Schedule B may apply, and separate FBAR/FATCA reporting requirements can also apply.
How do I obtain IRS Form 6166 (Tax Residency Certificate)?
U.S. individuals can request Form 6166, a U.S. tax-residency certification, by submitting Form 8802 and the applicable user fee; the current individual fee is $85 per Form 8802. Form 6166 is used to establish U.S. tax residency for treaty benefits. It does not itself prove that U.S. tax was paid for purposes of a foreign tax credit. To claim a reduced Indian withholding rate under the U.S.-India DTAA, the taxpayer must also satisfy the applicable Indian treaty-documentation and withholding requirements.
• FinCEN BSA E-Filing System (FBAR): bsaefiling.fincen.treas.gov
• IRS Foreign Tax Credit (Form 1116): irs.gov/form1116
• Official OCI Services Portal: ociservices.gov.in