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CBDT Circular 11/2024 · Late but legal

Past-year NRO TDS sitting with India? Get it back.

Section 119(2)(b) lets you recover excess TDS from 5 past Assessment Years — plus 6% simple interest under Section 244A. We've recovered ₹12 Cr+ for NRIs in 31 countries. Senior CA, end-to-end, success-fee model.

Free 15-min CA callEstimate my refund

Success fee on the recovery. ₹4,999/yr starter. No NRI markup.

Quick math · 5-year window

30% → 12.5%

UAE NRO interest TDS gap, recoverable

30% → 10%

Saudi / Qatar / Oman / Kuwait gap, even bigger

+ 6% p.a.

Section 244A interest auto-added on the refund

Partnered with ICAI-registered CAs

Every case handled by a practising CA

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4,200+ NRIs

across 31 countries

₹12 Cr+ Recovered

paid cases · with 244A interest

What's actually recoverable

The gap between India's default 30% TDS and your treaty rate — multiplied across 5 past Assessment Years. Plus 244A interest. Real numbers from the kind of NRO profile we see weekly.

NRO profileInterest / yrDefault 30% TDSTreaty TDSPer-year recovery5-AY total
₹10L NRO FD₹70K₹21K₹8.75K (UAE 12.5%)₹12.25K₹61.25K
₹50L NRO FD₹3.5L₹1.05L₹52.5K (US 15%)₹52.5K₹2.6L
₹2 Cr NRO FD₹14L₹4.2L₹1.4L (Saudi 10%)₹2.8L₹14L

Illustrative — actual recovery depends on TDS shown in your 26AS / AIS for each year and your country's treaty rate. Section 244A 6% simple interest accrues from 1 April of each AY until the refund is granted.

What changed in October 2024

CBDT Circular 11/2024 (effective 1 October 2024) consolidated the Section 119(2)(b) condonation framework specifically for NRI refund claims. Three things changed:

  • 5-year window codified — Pr. CIT / CIT can admit petitions for 5 Assessment Years from the end of the relevant AY. Earlier guidance was ambiguous (some officers read 6 years, some 4); the Circular fixes it at 5.
  • NRI hardship explicitly recognized— "residence abroad and lack of awareness of treaty benefits" is named as valid hardship grounds. Officers can no longer reject on the basis that you should have known Section 90 existed.
  • Digital end-to-end — petition + ITR + Form 10F + TRC submission is fully online. No India trip required. Refunds credit to the registered NRO/NRE account directly.

How it works · 4 steps

Senior CA-led, fully remote. You stay abroad. We handle the AO, the bank reconciliation, and the refund tracking.

1

Free 15-min CA call

Walk through which years are recoverable for your country and your TDS amounts. We screen your 26AS / AIS for the eligible years before you commit.

2

Section 119(2)(b) petition

Senior CA drafts the condonation petition with your hardship grounds (CBDT Circular 11/2024 explicitly recognizes NRI-residence-abroad as valid). Filed with the Pr. CIT / CIT.

3

Year-by-year ITR-2 + Form 10F + TRC

Once the petition is admitted, we file each past-year ITR-2 with the corresponding Form 10F (Form 41 from FY 2026-27) and the country TRC. Bank deductions are reconciled to the treaty rate.

4

Refund + 244A interest

CBDT processes refunds digitally. Section 244A adds 6% per annum simple interest from 1 April of the AY to the refund date. Money lands in your NRO/NRE account.

You're eligible if…

  • You held NRO accounts / FDs / bonds in India during one or more past years
  • 30% TDS was deducted, but a DTAA exists between India and your country (Article 11)
  • You did not file ITR for those years — or filed without claiming the treaty rate
  • You can secure (or have) a Tax Residency Certificate for each past year
  • The earliest claimable AY is 5 years from its end (e.g., AY 2021-22 in FY 2026-27)

Not sure? The 15-min CA call walks through your 26AS for free — no commitment.

Recovery tier · success-fee model

You only pay when we actually recover the money

₹4,999 / yr

Engagement fee. Covers 26AS analysis, petition drafting, Form 10F + TRC coordination, refund tracking.

+ 15%

Of the actual recovered amount. Charged after the refund credits — not before.

See full pricing

Questions NRIs ask before they file

Want a CA to scope which past years are recoverable for you?

Free 15-min call. We screen your 26AS first, then quote the success fee. No commitment.

Senior CA who specialises in NRI tax · we deal with the tax officer, you don't

Book free CA appointment

NRIs we've recovered past-year refunds for

5 Assessment Years, multiple countries, refunds + 244A interest credited.

RK

R.K.

Software Engineer, Dubai

“Six years... six years I overpaid TDS on my FDs. Nobody said a word. Not my bank, not my CA. TrustNRI recovered ₹2.8 lakhs including past refunds. The whole thing was remote, didn't step foot in India.”

Recovered ₹2,80,000

PS

P.S.

Product Manager, Seattle

“My CA in the US... never once mentioned DTAA. Four years. TrustNRI recovered 3 years of excess TDS and set up prevention going forward. That 26AS upload feature? Instant clarity. Wish I had found this sooner.”

Recovered $1,800+

MN

M.N.

Data Scientist, Singapore

“I was filing at 30% TDS on my NRO and FD interest for years, the India-Singapore treaty caps it at 15%. Add 10% on dividends. TrustNRI recovered ₹3.15 lakhs across 5 past years, with Section 244A interest on top. Money I had completely written off.”

Recovered ₹3,15,000

Often happens together

Past-year refunds usually surface 2-3 parallel issues.

One NRI tax problem usually opens a door to the next. Here's the most likely next step from where you are right now.

Free

DTAA Savings Calculator

Estimate your country's recoverable per year, free.

Open

Repatriation stuck?

15CA / 15CB diagnostic if your bank is blocking the refund credit.

Open

Got a Section 148 notice?

Reassessment from past TDS mismatch — 30-day reply.

Open

Selling Indian property?

File Form 13 before the deed to prevent the same problem.

Open
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