An Indian who spends fewer than 182 days in India in the tax year is generally non-resident and taxed only on income arising in India. NRE interest is tax-free, but NRO interest, rent and capital gains are taxable, often with tax deducted at source at high rates. Filing a return can recover excess TDS. Brunei does not tax personal income, so Indian tax is usually final.
- Document route
- Bruneian notary and apostille, or Indian High Commission attestation
- Time difference
- IST is 2h30 behind Brunei all year
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Brunei: how it works
We determine your residence status each year, prepare and file your Indian return, claim refunds of excess TDS, and respond to notices. Where large TDS will be deducted on a sale or on rent, we apply for a lower deduction certificate.
For those planning to return, we advise on timing so that you benefit from "resident but not ordinarily resident" status, which keeps foreign income and savings out of Indian tax for a period.
What clients in Brunei should know
- Keep a record of days spent in India each year.
- Update your bank KYC to non-resident status.
- File returns even when tax has been deducted, to claim refunds.
Step by step from Brunei
Video consultation
A call at a time that suits Brunei, after we have read your documents.
Documents signed in Brunei
Bruneian notary and apostille, or Indian High Commission attestation
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Brunei where needed.
The full guide
This page covers what changes when you are in Brunei. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Brunei and the Cross-Border Tax & Money practice area.
Questions from clients in Brunei
Do I need to file an Indian return?
Yes, if your Indian income exceeds the basic exemption or you want a refund.
Is my Brunei salary taxable in India?
No, while you are non-resident.
What is RNOR status?
A transitional status for returning NRIs that keeps foreign income out of Indian tax for a period.