Georgetown is home. Your Indian roots still count.
India and Guyana have no tax treaty, so Form 41 (formerly Form 10F) changes nothing. Under Indian domestic law, file an income tax return (ITR) to refund excess tax deducted at source (TDS), get Form 128 before selling Indian property, and use Form 145/146 to send money out. Guyana taxes residents on Indian income with a capped credit. For Indo-Guyanese, Overseas Citizen of India (OCI) reaches the sixth generation.
No DTAA. But a lot of other work you still need help with.
ITR filing, Form 13 lower-TDS, tax notices, repatriation, Section 91 relief. That's where we help.
about 324,000 (2,000 NRIs and 322,000 PIOs)
Indians in Guyana
Senior CAs handle your whole India tax side, filing, recovery, notices, property, repatriation. No India trip needed.
Not just DTAA
Chartered Accountants for Guyana NRIs. Your whole India tax life
DTAA refund recovery is our flagship, but it's one of many things our ICAI-registered CAs handle for Guyana NRIs, filing, property, tax notices, repatriation and more, all from Guyana with no India trip.
NRI ITR filing
Our CAs file your ITR-2 / ITR-3 from abroad
DTAA TDS recovery
Cut 30% NRO TDS to your treaty rate, recover past years
Property sale (Form 13)
Cut the 12.5% TDS before you sell
Tax notices
Section 148 / 143 / 245 replies, handled
Repatriation (15CA / 15CB)
Move funds out without bank friction
Inherited property
Cost step-up, sale and repatriation
Form 10F / TRC
Treaty-rate paperwork, end-to-end
No DTAA, here's what we still do
India and Guyana have no treaty. Your Indian tax life still needs a CA.
India's Income Tax Department lists no comprehensive, limited or information exchange agreement with Guyana. Tax Residency Certificates (TRC) and Form 41 (formerly Form 10F) cannot cut 30% Non-Resident Ordinary (NRO) interest or 20% dividend tax deducted at source (TDS); Indian income tax returns (ITR) refund excess. Section 5, Income Tax Act (Cap. 81:01) taxes residents on foreign interest, dividends and rent (only Guyana receipts for foreign earned income or non-domiciled, not ordinarily resident cases). Section 90 caps unilateral credit at one-half (Commonwealth territories like India) or one-quarter (others) of Fourth Schedule limits; exempt Non-Resident External (NRE) interest gets none.
Form 13 lower-TDS
Apply for a lower (or nil) TDS certificate before your bank/buyer deducts. The cleanest way to avoid the 30% hit at source.
Section 91 unilateral relief
If you've already paid Nigerian tax on the same income, claim foreign tax credit in your Indian ITR under Section 91, the only relief route when there's no treaty.
15CA / 15CB repatriation
Move funds out of your NRO account to your overseas account, properly documented and CA-certified. Required by every Indian bank.
ITR filing for NRIs
Annual return, past-year condonation, Form 67 for foreign tax credits, capital gains, property sale TDS reconciliation, the bread-and-butter NRI work.
Tax notice response
Section 148 reassessments, Section 143(1) intimations, AIS mismatches, demand notices. We respond with the right legal grounds before deadlines slip.
No treaty rate to chase. But there's real money in doing the rest right.
Guyana NRIs we work with usually save more from a clean Form 13 + ITR than a treaty rate would have given them anyway. A CA who knows Guyana makes the difference.
Talk to a Guyana-specialist CAWhat we still do
No treaty, no treaty rate. But plenty of real work.
Hypothetical example: Rohan, 44, is an Indian citizen and physician at a private hospital in Georgetown who has lived in Guyana for 8 years. He holds ₹15L in Non-Resident Ordinary (NRO) fixed deposits (FDs), ₹3L in NRO savings, and a ₹12L Indian mutual fund (MF) portfolio, redeeming ₹3L of units a year. Because there is no tax treaty, his bank's tax deducted at source (TDS) stays the same with or without a Guyana residency certificate. His savings come from filing an Indian income tax return (ITR) to reclaim excess TDS, and confirming that as a non-domiciled resident, Guyana taxes only the Indian income he brings into Guyana.
Clean ITR filing
Full schedules (FA, AL, NRI disclosures). Section 91 foreign tax credit claim for any Guyanatax you've paid on the same income. Done right, the first time.
Form 13 / Section 197
Selling property in India? A lower-TDS certificate drops your TDS from 12.5% of the full sale price down to the actual gain. On a ₹1 crore sale, that's often ₹15-20 lakh of cash-flow.
Tax notices, end-to-end
148, 143(1), 143(2), 245, 139(9). We draft the reply, file on the portal, attend the hearing, follow up to closure. Under Section 288 authorized representation.
Repatriation (15CA/15CB)
Moving money from India back to Guyana. CA-signed 15CB, Part C filings, bank coordination. Nothing stuck, nothing rejected.
This is what a typical Guyana NRI with Indian-national doctors, bankers and professionals: ₹10-30L in NRO and NRE FDs, ₹5-20L in mutual funds, often a family flat in India. Indo-Guyanese families: usually no Indian assets; the practical questions are OCI, a PAN, and occasionally buying or inheriting property. actually needs, treaty or no treaty.
Your side of the process
How to get your Tax Residency Certificate
You're an Indian in Guyana. India needs proof. Here's the workflow from Guyana, documents, portal, timeline, the lot.
Who issues it
Guyana Revenue Authority (GRA)
What it costs
Not applicable (no treaty rate to claim)
Timeline
Not applicable
Form 10F / Form 41
Not required
Step-by-step for Indians in Guyana
Not applicable. With no India-Guyana treaty, a Guyana Revenue Authority (GRA) residence certificate and Form 41 (formerly Form 10F) cannot lower Indian TDS, so do not pay anyone to arrange them for that purpose. To recover over-deducted TDS, file an Indian ITR. For the Guyana credit, keep your Indian TDS certificates and proof of Indian tax paid for your GRA return.
Don't want to deal with Guyana Revenue Authority (GRA) yourself? Our CAs handle TRC guidance for Guyana NRIs every day.
Want a CA who handles Guyana-India tax every week?
Free 15-minute call. We tell you what you can recover and what it takes.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
Things Guyana NRIs should know
Pitfalls we've seen Indians in Guyana face
We work with the Indian community in Guyana every day. These are the traps that cost real money.
File an Indian income tax return (ITR) to refund tax deducted above your actual liability when total Indian income is small. India's Income Tax Department lists no comprehensive, limited or information exchange agreement with Guyana, so banks deduct 30% on Non-Resident Ordinary (NRO) interest and 20% on dividends.
Check your domicile before filing in Guyana. Section 5 of the Income Tax Act (Cap. 81:01) taxes residents, including most domiciled Indo-Guyanese, on worldwide Indian interest, dividends and rent. Those not ordinarily resident or not domiciled, like many Indian citizens here, pay only on amounts received in Guyana.
Claim excess Indian tax deducted at source (TDS) via an income tax return (ITR), as Income Tax Act section 90(2)(a) caps unilateral credit at one-half (First Schedule Commonwealth territories like India) or one-quarter (others) of Fourth Schedule average-rate and total-tax limits. Tax is non-deductible; claim within six years.
Get Form 128 (formerly Form 13) to cut Indian tax deducted at source (TDS) before selling. Guyana's Capital Gains Tax Act (Cap. 81:20) taxes worldwide gains at 20% (section 12), exempting 25-year holdings (section 8(1)), gains within G$500,000 (section 6(1)), and public shares (section 8(2); confirm scope versus mutual funds).
Apply on the Overseas Citizen of India (OCI) portal (5th and 6th generation descendants, up from 4th, per the High Commission of India in Georgetown, 16 December 2024) with a family tree and apostilled National Archives birth certificate. Request Permanent Account Numbers (PAN) on Form 95 (formerly Form 49AA).
Under Foreign Exchange Management Act (FEMA), Overseas Citizen of India (OCI) cardholders buy Indian property (except agricultural land, plantations, farm houses) and inherit any. India taxes rent and gains (no inheritance tax); USD 1 million yearly leaves Non-Resident Ordinary (NRO) balances, sales or inheritance via Form 145/146 (formerly 15CA/15CB).
Claim Indian foreign tax relief only after becoming resident in India. Section 160 of the Income-tax Act 2025 (formerly Section 91) credits Indian residents for no-treaty Guyana tax at the lower of the Indian and Guyana rates. While you live in Guyana, only Guyana gives credit.
Use a Guyana apostille for Indian documents, and plan for separate pensions. Guyana joined the Hague Apostille Convention (in force 18 April 2019). Because Guyana is outside India's 20 social security agreements, National Insurance and Indian Employees' Provident Fund Organisation (EPFO) periods are never combined.
Questions from Guyana NRIs
Everything Indians in Guyana ask us
6+ answers. Hover on dotted terms for plain-English explanations.
The exceptions that change the answer
Where the general rule stops applying to you
Every rule below has a carve-out, a cut-off date or a condition that flips the answer. These are the ones that decide real cases.
EPF withdrawal exemption: continuous service
Right now: 5 years of continuous service
Where it works differently
- Service is under 5 years
- Four components are taxed separately: employer contribution and its interest as salary, employee contribution previously claimed under 80C reversed, and interest on employee contribution as other sources.
- Rule 8 of Part A of the Fourth Schedule.
- Employment ended for reasons beyond the employee's control
- The 5-year condition is relaxed.
- Proviso to Rule 8.
- The account is inoperative
- Interest continues to accrue and is taxable once the member leaves service.
- Settled position; a live issue for NRIs with dormant accounts.
Commonly got wrong
- EPF withdrawal is always tax-free. Only after 5 years of continuous service.An EPF withdrawal is tax-free only after five years of continuous service. Below five years, four separate components become taxable in different heads.
EPF interest that becomes taxable on high contributions
Right now: Interest on employee contributions above Rs 2,50,000 a year is taxable (Rs 5,00,000 where the employer makes no contribution)
Where it works differently
- The member is an NRI with a dormant account
- Interest continues to accrue, and an account becomes inoperative after 36 months without contribution, at which point the interest is taxable in India.
- EPF Scheme rules plus settled tax treatment.
- The member has left India
- Indian tax on that interest still applies as India-sourced income, and the residence country may tax it too.
- s.9 read with the relevant treaty.
Commonly got wrong
- All EPF interest is tax-free. Interest on employee contributions above Rs 2.5 lakh a year has been taxable since FY 2021-22.Interest is tax-free up to Rs 2.5 lakh of employee contribution a year (Rs 5 lakh where the employer does not contribute). Above that it is taxable.
TDS on NRO account interest
Right now: 30% plus surcharge and cess
Where it works differently
- A valid TRC and Form 10F (Form 41 from 1 Apr 2026) are furnished
- The treaty rate applies, commonly 10-15% under Article 11.
- s.90(2) gives the more beneficial of treaty or Act.
- No PAN is furnished
- s.206AA imposes at least 20%, but Rule 37BC allows escape by furnishing name, address, TIN and TRC. Courts have also held s.206AA cannot override a treaty rate.
- Rule 37BC + settled case law.
- Claiming the treaty rate at source
- The s.115A(5) filing exemption is lost, so an Indian return becomes necessary.
- That exemption requires TDS at not less than the s.115A rate.
- The account is NRE instead
- NRE interest is exempt only while the individual meets the FEMA residence-outside-India condition or is permitted by RBI to maintain the account, and the account is maintained in accordance with the applicable FEMA rules. Income-tax non-resident or RNOR status alone does not establish this exemption.
- Income-tax Act 2025 Schedule IV, entry 1 (retaining the earlier s.10(4)(ii) conditions): https://www.incometaxindia.gov.in/w/schedule-iv-4
- The deposit is FCNR instead
- The exemption covers interest from a qualifying foreign-currency deposit with a scheduled bank whose acceptance of the deposit is approved by RBI, paid to a non-resident or a resident but not ordinarily resident (RNOR) under income-tax law. Check the deposit and residence conditions; FEMA non-residence alone does not establish the FCNR exemption.
- Income-tax Act 2025 Schedule IV, entry 14 preserves s.10(15)(iv)(fa) subject to its conditions: https://www.incometaxindia.gov.in/w/schedule-iv-4 ; underlying conditions: https://www.incometaxindia.gov.in/w/section-10-62
Commonly got wrong
- NRO interest TDS is 30%. Incomplete. Surcharge and 4% cess sit on top, so the effective rate is higher.30% plus surcharge and cess, around 31.2% at the base level.
- You can file Form 15G/15H to stop NRO TDS. Those are resident-only declarations. An NRI filing one makes a false declaration.Use Form 13 (Form 128 from 1 April 2026), or claim the treaty rate with a TRC.
Form 15CB requirement threshold
Right now: Rs 5,00,000 in the financial year, where the remittance is chargeable to tax
Where it works differently
- The remittance is not chargeable to tax
- Part D of Form 15CA only. No 15CB.
- Rule 37BB structure.
- The remittance falls in the specified exempt list
- No Form 15CA at all.
- Rule 37BB(3) specified list.
Commonly got wrong
- Every outward remittance needs Form 15CB. Only where chargeable to tax and above Rs 5 lakh in the year.Form 15CB is needed only where the remittance is chargeable to tax AND exceeds Rs 5 lakh in the financial year. Otherwise Part D of Form 15CA is enough.
No treaty. No shortcut.
Plenty we can still do.
ITR filing. Form 13 lower-TDS on property sales. Tax notices, repatriation, Section 91 unilateral relief. Your Indian tax life still needs a CA who knows Guyana.
More for Indians in Guyana
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