ITR for Non-resident Indians (NRIs): While filing income tax return (ITR) NRIs need to keep a close watch whether deemed residency status have been applied on them or not. As per Mudit Vijayvergiya, Founder, SBNRI, "Under the purview of Income Tax law, NRIs must obtain a Tax Residency Certificate (TRC) to claim DTAA benefits in India."
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