The income that NRI earn abroad is not taxable in India. Nevertheless,some NRIs also have an earning in their aborigine country, India in the form of interest from deposits, property rent, etc. This income has a basic limit of exemption, which is Rs2 lakhs. If the NRI earnings from such native sources cross the fixed limit of two lakh, then they should file their tax return.

In addition to the income sources mentioned above, if these NRIs carry out transactions in shares, mutual funds and/or similar securities, the monetary gains from the same are also tax accountable, for which they are supposed to file returns. The due date for this, only in case of NRIs, is July 31.

However, there are certain things that NRIs filing returns must take into consideration. By considering the following practical scenarios, one can ease out his/her tax-return filing process in India.

• When should an NRI file for the return?
There are three major criteria for filing the return. These includeif their income from the country exceeds the maximum limit permissible as basic exemption, or it can be filed to claim a return if the deducted tax is more than what was payable. To settle the claims for the amount set off as capital losses, one should file his returns.

• What all documents do you need as a non-resident Indian?
The documents that one should submit include their passport of the residence country. This shows the total number of days spent outside India for them to qualify as a non-resident Indian. Apart from this, they should provide their de-mat account statements, and the TDS certificates they received from other parties. The statements for de-mat accounts are required for the knowledge of their bank accounts and transactions held in India.

• What are the exemptions and the deductionsfor which you are eligible?
There are certain exemptions in India by which an individual can reduce his/her taxable income. These include certain investments, payment of the principal amount of the housing loan, etc. These exemptions are applicable to NRIs as well. Therefore, for those exemptions that are applicable, the NRIs can claim the same under the Income Tax, such as Section 80C.

There are certain deductions that are specifically not applicable to NRIs. Firstly, NRIs do not benefit from differential exemption limits, based on age and gender, and applicable to resident Indians. Secondly, an NRI’s short-term or long-term capital gains from their investment sale in India, is also not included under tax exemption.

• What should you do to claim a refund?
To expect a refund from your filed tax return, you should ensure to put the exact bank details, which includes your account number and the branch MICR code. In case of an online filing of returns, the processing of your refund happens electronically. Therefore, precise bank account details are always helpful.

• What are the alternatives available to file returns?
The NRIs can file their return online via the Income Tax Department’s e-filing portal.Alternative to this, they may also use other ways to do the same. This includes taking the help of tax advisors, or by using other private and paid e-filing portals for getting their purpose served.

Some more points to remember:
A point to remember is that an NRI, whose total income during the concerned financial year comprises only of investment earnings and/or long-term capital gains, should not necessarily file the returns. Apart from this, if the tax deduction has already taken place at the income source, then too the non-resident Indian may not file the tax return.

With the help of above-mentionedtips, NRIs can simplify the whole process of filing their tax returns in their motherland, India.

A Sydney neurosurgeon, jailed over the cocaine-related deaths of two sex workers, is facing deportation from Australia.
The Sun-Herald can reveal that Immigration Minister Scott Morrison has instigated moves aimed at sending Suresh Nair back to his native Malaysia the moment he is freed on parole, possibly next month.
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The extraordinary twist is possible because Nair – an Australian resident of more than 30 years – never became an official citizen. In the lead up to his conviction, the disgraced doctor did lodge an application for citizenship – but the paperwork was not processed.
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”The minister has called for a submission in relation to his powers under the act for cancellation of the individual’s visa,” an Immigration Department spokeswoman confirmed. Asked about Nair’s impending parole date, one of the senior NSW Police detectives who brought Nair to justice said: ”Can’t wait to see the back of him. ”We interviewed dozens of women during the course of our investigation, some recounting stories just as bad, if not worse, than those aired in court. I don’t ever want to hear that this has happened again.”
Nair was jailed in 2011 after pleading guilty to the manslaughter of Suellen Domingues Zaupa, 22, who died of a cocaine overdose in his luxury Elizabeth Bay flat in November 2009.

He also pleaded guilty to supplying the cocaine that nine months previously killed another escort, Victoria McIntyre, 23, in the same unit.
While the deaths themselves were shocking, it was the doctor’s behaviour on the nights in question that sparked public outrage during his trial.

NSW Police forensic scientist William Allender described Ms McIntyre’s blood-cocaine reading as ”startling” and one of the highest he had ever witnessed. In Ms Zaupa’s case, Nair left her dead in his bed for almost two days as he moved the cocaine party to a nearby hotel and hired more escorts.

A Sun-Herald investigation last week revealed how, in the lead up to the first death, a chilling warning was distributed among all ”commercial sex establishments” identifying Nair as a violent client who had almost killed a worker.
Weeks later, HM Escorts delivered Ms McIntyre to Nair.

The investigation also revealed that in the months separating both tragedies, Nair was allowed to spend $145,000 on sex and drug binges inside Sydney brothel Liaisons, including one 25-hour orgy where he spent $56,405 – less than half of which was listed as sexual services.
The brothel’s own internal room records, viewed by The Sun-Herald, show $17,320 was listed as ”cash out”, $20,330 was referred to as ”advance” with the rest recorded as regular sex and a $450 tip. According to a legal statement signed by a Liaisons insider, ”tip”, ”cash out” and ”fantasy” were allegedly code names used to disguise the doctor’s cocaine purchases inside the premises.
Nair, who had initially been charged with murder, is now on the brink of freedom after his minimum five years and four months sentence was cut on appeal last year.

However, if police and the Immigration Minister have their way, he will be resuming life in Malaysia – a country in which he last resided as a small child.

Under section 201 and 501 of the Migration Act, a deportation order can be served on any Australian permanent resident who has committed serious crime. According to the laws, consideration is given to both the nature and circumstances surrounding the crime as well as the ”safety of the Australian community”. After migrating to Australia in 1980 at the age of 11, Nair went on to graduate from the University of Sydney, where his nickname was ”sex rash”.

Little did fellow students realise how accurate their yearbook jibes would turn out to be.
Referring to Nair as a ”sex maniac” with a ”chronic sociopathic disposition”, they added he ”may send shivers down patients’ spines at the knowledge he will soon be a doctor”.

He later secured work at Nepean Public and Private hospitals, where as far back as 2004, the NSW Medical Board knew of his ”severe” cocaine addiction.

But at the height of his wild rampages, the drug-addicted neurosurgeon was still allowed to perform surgery on patients at Nepean right up until the time of his arrest – despite twice being suspended.

A trail of botched operations and shattered lives has since emerged, although the exact number of medical victims is unknown because health authorities have never conducted an audit of his work.