Non-Resident Indians (NRIs) earning rental income from properties in India may need to provide additional details such as their foreign address and Tax Identification Number (TIN), starting April 2026. This requirement comes under updated tax rules aimed at improving compliance in foreign remittances.

Under the new framework, when rental income is transferred abroad and exceeds the specified threshold, certain compliance steps must be followed. These include submitting a Chartered Accountant’s certificate confirming tax liability and a self-declaration form for the remittance.

A key change is the introduction of updated reporting formats, replacing earlier forms with new documentation. Additionally, the system now requires NRIs to provide their complete overseas address instead of an Indian address to avoid confusion regarding their residential status.

The requirement to furnish a Tax Identification Number has also become more stringent. Although earlier guidelines allowed flexibility if a PAN was available, the current system treats TIN as mandatory in many cases for the successful submission of forms. Experts suggest that these changes are part of a broader effort to streamline reporting and ensure transparency in cross-border transactions. NRIs renting out property in India should review the updated rules to remain compliant and avoid delays in remittances.