A founder-led practice for United Arab Emirates-resident owners of Bengaluru property.
DTAA Article 6 treaty relief. Section 195/197 TDS. Form 27Q quarterly. FEMA Form 15CA/15CB repatriation. e-Khata BBMP transition. Year-1 customer relationships are personally handled by founder Abhishek Sreenivasan. WhatsApp first; the email address gets answered, but slowly.
What changes when you live in United Arab Emirates.
Full Section 195 31.2% TDS hits hard since UAE doesn't tax — no offset, no FTC. Section 197 lower-TDS certificate is the highest-leverage move. New 9% corporate tax (2023+) on entity-held holdings shifts the optimal-structure calculus for portfolio NRIs.
Compliance notes specific to United Arab Emirates
- **Section 197 priority**: UAE's zero personal income tax means India-side 31.2% TDS is a pure outflow with no host-country credit. Section 197 lower-TDS certificate (typically reduces to 5–10%) is the single highest-leverage move for UAE NRIs. Ameya prioritises this for every UAE-resident client.
- **Corporate tax 2023+**: If rental income is held through a UAE LLC or free-zone entity, the new 9% corporate tax applies above AED 375K (~₹85L) annual income. Ameya can advise on entity-structure rationalisation.
- **Estate**: UAE has no inheritance tax for non-Muslims registering at DIFC Wills Centre. Indian property still under Indian succession law — coordinate cross-border Will.
- **Repatriation**: Emirates NBD and FAB have the cleanest INR→AED corridors via NRI desks.
Service ladder — transparent, structured.
| Tier | Scope | Pricing |
|---|---|---|
| Compliance Only | Section 195/197 TDS, Form 27Q quarterly, e-Khata BBMP transition, society reconciliation | ₹40,000 / property / year |
| Property Concierge | Tenant placement, rent collection, vendor management, repairs, dispute mediation, monthly statement | 8% of monthly rent |
| Wealth Portfolio | Multi-property absentee management, Friday NRI Briefing, repatriation coordination, banker liaison | 0.5–0.8% AUM / year |
| Sale Events | End-to-end sale: curation, marketing, KYC, documentation, registration, repatriation | ₹2–3L per sale |
Banker liaison, both sides.
United Arab Emirates side: Emirates NBD Priority · FAB Elite · ADCB Privilege · HSBC Premier UAE.
India side: HDFC Bank UAE · ICICI Bank Dubai · Bank of Baroda UAE.
For repatriation, we route through banker desks that offer clean Form 15CA/15CB documentation and forward-contract-friendly INR conversion. The choice of corridor matters more than most owners realise — the wrong desk can cost 0.6–1.2% in spread on every repatriation.
UAE-resident NRI owner FAQ.
What TDS rate actually applies to my Bengaluru rental income from United Arab Emirates?
Default Section 195 TDS is 31.2% (30% + 4% cess). Under the India–United Arab Emirates DTAA (Article 6), the treaty rate of 15% (DTAA Article 6 — though new UAE corporate tax @ 9% may shift dynamics for some entity-held holdings) can be claimed via Form 10F + Indian TRC stack. We file Section 197 Form 13 with the Assessing Officer to apply the treaty rate at source, typically reducing actual TDS to 5–15% based on net taxable rental.
How do I report Indian rental income on my United Arab Emirates return?
No personal income tax filing required (UAE has no personal income tax). No personal-tax disclosure obligations. Corporate-tax filings only if rental income is held through a UAE company (post 2023 corporate-tax regime).
We provide year-end statements in the format your accountant or tax software needs — for United Arab Emirates, that means No personal income tax filing required (UAE has no personal income tax).
What is the time-zone overlap for a private call?
Cal.com auto-converts to GST (UTC+4, 1.5h behind IST). Founder availability 18:00–22:00 IST = 16:30–20:30 GST.
Where does this work best for UAE-resident NRI clients today?
Most active engagements: Dubai (Downtown, Marina, Business Bay), Abu Dhabi, Sharjah. Ameya is location-agnostic on the United Arab Emirates side — what matters is that you own (or are about to acquire) Bengaluru property.
Begin a conversation.
Three channels. WhatsApp is fastest. Voice notes welcome.