The BCAJ published an “NRI Series” of 12 articles (December 2023 – April 2025) covering Income Tax and FEMA issues for NRIs. The index below provides details of the topics, authors, publication month, and page numbers for easy access.
Please send feedback on the “NRI Series” to editor@bcasonline.org or publicationofficer@bcasonline.org.
| Sr. No. | Topic | Author | Publication Month / Year | Page Nos. |
| 1 | NRI – Interplay of Tax and FEMA Issues – Residence of Individuals under the Income-tax Act | Ganesh Rajgopalan, Chartered Accountant | December, 2023 | 25 |
| 2 | Residential Status of Individuals — Interplay with Tax Treaty | Mahesh G. Nayak, Chartered Accountant | January, 2024 | 19 |
| 3 | Decoding Residential Status under FEMA | Rajesh P. Shah, Chartered Accountant | March, 2024 | 19 |
| 4 | Immovable Property Transactions: Direct Tax and FEMA issues for NRIs | Namrata R. Dedhia, Chartered Accountant | April, 2024 | 11 |
| 5 | Emigrating Residents and Returning NRIs Part I | Rutvik Sanghvi | Bhavya Gandhi, Chartered Accountants | June, 2024 | 11 |
| 6 | Emigrating Residents and Returning NRIs Part II | Rutvik Sanghvi | Bhavya Gandhi, Chartered Accountants | August, 2024 | 13 |
| 7 | Bank Accounts and Repatriation Facilities for Non-Residents | Hardik Mehta | Arwa Mahableshwarwala, Chartered Accountants | October, 2024 | 39 |
| 8 | Gifts and Loans — By and To Non-Resident Indians: Part I | Harshal Bhuta | Naisar Shah, Chartered Accountants | November,2024 | 21 |
| 9 | Gifts and Loans — By and To Non-Resident Indians: Part II | Harshal Bhuta | Naisar Shah, Chartered Accountants | December,2024 | 17 |
| 10 | Investment by Non-Resident Individuals in Indian Non-Debt Securities – Permissibility under FEMA, Taxation and Repatriation Issues | Prashant Paleja | Paras Doshi | Kartik Badiani, Chartered Accountants | February, 2025 | 11 |
| 11 | Non-Repatriable Investment by NRIs and OCIs under FEMA: An Analysis – Part – 1 | Bhaumik Goda | Saumya Sheth | Devang Vadhiya, Chartered Accountants | March, 2025 | 11 |
| 12 | Non-Repatriable Investment by NRIs and OCIs under FEMA: An Analysis – Part – 2 | Bhaumik Goda | Saumya Sheth | Devang Vadhiya, Chartered Accountants | April, 2025 | 23 |
