Indian rental income when you are an Irish tax resident

In India the rent is income from house property, taxed after a flat 30% standard deduction under Section 24, which you get whatever you actually spent, and after home-loan interest, at slab rates. As a non-resident landlord, your tenant must deduct TDS under Section 195 on the gross rent, from the first rupee with no monthly threshold, which over-deducts against your real Indian tax. You recover the excess by filing an Indian return, or reduce it up front with a lower-deduction certificate. So India taxes the rent regardless of what Ireland does.

This is where Ireland differs from most countries, and from the UK. Ireland still offers the remittance basis to residents who are not Irish-domiciled, and domicile is a deeper connection than residence, broadly the country you treat as your permanent home, so an Indian who has moved to Ireland for work is usually non-domiciled there for many years.

If you are a non-domiciled resident, your Indian rent is foreign income and is taxed in Ireland only to the extent you remit it, bring it into Ireland. Rent that is banked in India and left there is simply outside the Irish charge. If instead you are Irish-domiciled, you are taxed on the rent as it arises, wherever it is kept, and Ireland computes its own rental figure on Irish rules, actual expenses, wear-and-tear allowances and mortgage interest rather than India's flat 30%, then gives a credit for the India tax under the treaty. So the same rent can be outside Irish tax for a non-dom who leaves it in India, or taxed with a credit for someone domiciled.

For most Indians in Ireland the practical upshot is favourable: keep the Indian rent in India and Ireland does not tax it, so India's tax after the 30% deduction is the only real charge. If you do remit it, or you are domiciled, Ireland taxes it too and credits the India tax, and because Ireland recomputes the rent on its own rules the two figures rarely match, so a small Irish top-up can remain.

Either way the India-side work is the same and worth doing: file the Indian return to claim the 30% deduction and recover the over-deducted TDS, and keep a clean record of the India tax paid for the Irish credit if it is needed. A practising CA files the Indian side, reclaims the gross-basis TDS, and gives your Irish accountant the figures, and flags the remittance question so you decide, deliberately, whether to bring the rent into Ireland.