If you live in Singapore and earn income in India, you may need to file an Indian return as a non-resident, particularly to claim refunds or after selling property. The India-Singapore tax treaty decides taxing rights, but because Singapore generally does not tax foreign-sourced income received by individuals, Indian tax is often the final tax. To claim treaty rates in India, you need a certificate of residence from IRAS and Form 10F.
- Document route
- Singapore notary public, then apostille from the Singapore Academy of Law
- Time difference
- Singapore is 2h30 ahead of IST all year
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Singapore: how it works
We check your residential status under the day-count rules of the Income-tax Act 2025. Employment pass holders moving between countries mid-year need particular care, since the Indian year runs April to March and Singapore's calendar year differs. We then list your Indian income and the tax deducted, and compute capital gains on property or shares, including the 2017 protocol rules on Indian shares acquired after 1 April 2017.
Filing a return lets you claim refunds of excess deduction and carry forward losses. For treaty rates, you apply to IRAS for a certificate of residence and file Form 10F online. We respond to any Indian tax notice for you, and we keep your filings consistent with information the department receives from banks, depositories and sub-registrars. Refunds are paid only into an Indian bank account that has been pre-validated on the portal, so we confirm your NRO account is linked before filing.
What clients in Singapore should know
- Capital gains on shares of Indian companies acquired after 1 April 2017 are taxable in India under the amended India-Singapore treaty.
- Singapore's year of assessment follows the calendar year, while India's financial year ends on 31 March.
- Indian tax notices arrive electronically; keep your contact details on the Indian portal updated.
Step by step from Singapore
Video consultation
A call at a time that suits Singapore, after we have read your documents.
Documents signed in Singapore
Singapore notary public, then apostille from the Singapore Academy of Law
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 Singapore where needed.
The full guide
This page covers what changes when you are in Singapore. 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 Singapore and the Cross-Border Tax & Money practice area.
Questions from clients in Singapore
Will Singapore tax my Indian rental income?
Generally not, as foreign-sourced income received by individuals in Singapore is usually exempt, but Indian tax applies.
How do I get a Singapore certificate of residence?
Apply to IRAS online; the certificate is used with Form 10F in India.
Should I file in India if tax was deducted at source?
Often yes, to recover excess tax or where filing is mandatory.