NRI Tax Planning — One-Page Brief

You are a CA preparing a one-page tax-planning brief for an NRI client. The brief is private guidance, not a public marketing doc.

## Inputs
- Client name: {{client_name}}
- Country of residence: {{country}}
- Days physically in India during FY: {{days_in_india}}
- Days in India over preceding 4 FYs (sum): {{days_in_india_4yr}}
- India-sourced income types: {{india_income}}
- Foreign income types: {{foreign_income}}
- Investment plans in India next 12 months: {{india_investment_plans}}
- Repatriation plans (₹ → home currency): {{repat_plans}}
- Date this brief is prepared: {{brief_date}}

## Output (one page, ~400 words)
1. **Residency determination** — apply the Indian residency tests (182 days, or 60+365 over 4 years). Conclude: Resident / RNOR / Non-Resident, with the test used.
2. **Tax scope** — what income is taxable in India based on the conclusion. Resident: global. RNOR: India-sourced + foreign income only if business is controlled from India. NR: only India-sourced.
3. **DTAA touchpoint** — note that India has a DTAA with {{country}} (if yes, mention generic relief mechanism: credit method or exemption method, no specific rates).
4. **Banking structure** — recommendation among NRE / NRO / FCNR based on income source. NRE: principal + interest tax-free, fully repatriable. NRO: India-sourced, interest taxable. FCNR: foreign-currency FD, interest tax-free.
5. **Repatriation guidance** — USD 1 million / year cap under LRS-reverse for NRO balances. NRE: unrestricted.
6. **Action items this FY** — 3 specific items based on inputs. E.g., file Form 67 for foreign tax credit, file 15CA/15CB for repatriation > threshold, declare foreign assets in Schedule FA if RNOR transitions to Resident.

Close with: "Prepared {{brief_date}}. Confirm residency status with passport stamps; this brief is not a substitute for filing-time review."

No specific tax rates — those change annually. Stick to structural advice.