Aden pays your salary. India still holds your savings.
India and Yemen have no tax treaty, only two 1980s air transport agreements. Banks deduct 30% tax deducted at source (TDS) on Non-Resident Ordinary (NRO) interest, without Yemeni individual credit. We file Indian returns to refund TDS above slab tax, arrange Form 128 (formerly Form 13) before property sales, and handle Form 145/146 (formerly 15CA/15CB) repatriation. Ministry of External Affairs (MEA) still advises against non-essential travel to Yemen.
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 1,120 (MEA, January 2026: 700 NRIs and 420 PIOs)
Indians in Aden
Senior CAs handle your whole India tax side, filing, recovery, notices, property, repatriation. No India trip needed.
Not just DTAA
Chartered Accountants for Indians in Yemen. Your whole India tax life
DTAA refund recovery is our flagship, but it's one of many things our ICAI-registered CAs handle for Indians in Yemen, filing, property, tax notices, repatriation and more, all from Yemen 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 Yemen have no treaty. Your Indian tax life still needs a CA.
India and Yemen have no comprehensive tax treaty (DTAA). The Income Tax Department lists only two 1980s air transport agreements exempting airline profits. Indian banks deduct 30% tax deducted at source (TDS) on Non-Resident Ordinary (NRO) interest and 20% on dividends, while Non-Resident External (NRE) interest stays tax-free in India. Yemen's income tax law reaches individual income realised in Yemen, including Indian pay for work done in Yemen (Articles 8 and 48). Its foreign tax credit (Article 6) covers companies only, giving no Yemeni credit for Indian tax. An Indian income tax return (ITR) recovers TDS above slab tax.
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.
Indians in Yemen 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 Yemen makes the difference.
Talk to a Yemen-specialist CAWhat we still do
No treaty, no treaty rate. But plenty of real work.
Hypothetical example: Mini, 44, is a staff nurse from Kottayam working at a hospital in Aden for the past six years. She holds ₹8L in Non-Resident Ordinary (NRO) fixed deposits (FDs) and ₹2L in NRO savings, and redeems ₹1L each year from a ₹4L Indian equity mutual fund. Because India and Yemen have no tax treaty, default and treaty tax deducted at source (TDS) are identical. Yemen does not tax her Indian interest, so she files an Indian return to refund TDS above her slab tax.
Clean ITR filing
Full schedules (FA, AL, NRI disclosures). Section 91 foreign tax credit claim for any Yementax 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 Yemen. CA-signed 15CB, Part C filings, bank coordination. Nothing stuck, nothing rejected.
This is what a typical Indian in Yemen with Nurses and hospital staff: an NRE account for salary remittances, ₹3-10L in NRO and NRE fixed deposits, and often a family home or loan in Kerala. Doctors, engineers and managers: ₹10-25L in fixed deposits and some Indian mutual funds. actually needs, treaty or no treaty.
Your side of the process
How to get your Tax Residency Certificate
You're an Indian in Yemen. India needs proof. Here's the workflow from Yemen, documents, portal, timeline, the lot.
Who issues it
Yemeni Tax Authority (not needed, no treaty)
What it costs
Not applicable, no treaty to claim
Timeline
Not applicable
Form 10F / Form 41
Not required
Step-by-step for Indians in Aden
Not needed. A tax residency certificate (TRC) and Form 41 (formerly Form 10F) exist only to claim treaty rates, and India and Yemen have no tax treaty, so neither lowers TDS at your Indian bank. The two air transport agreements help only airlines. If a foreign authority ever asks you for proof of Yemeni tax residence, ask your employer's payroll team or the Yemeni Tax Authority what it can issue; no individual certificate procedure is published.
Don't want to deal with Yemeni Tax Authority (not needed, no treaty) yourself? Our CAs handle TRC guidance for Indians in Yemen every day.
Want a CA who handles Yemen-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 Indians in Yemen should know
Pitfalls we've seen Indians in Aden face
We work with the Indian community in Yemen every day. These are the traps that cost real money.
Budget for default Indian bank deductions. India and Yemen have no comprehensive tax treaty (DTAA), only two 1980s air transport agreements for airline profits. Banks deduct 30% on Non-Resident Ordinary (NRO) interest and 20% on dividends. A tax residency certificate (TRC) or Form 41 (formerly Form 10F) changes nothing.
Recover excess tax in India. Yemen's Income Tax Law No. 17 of 2010 taxes individual income realised in Yemen (Article 8), and its foreign tax credit (Article 6) covers companies only. File an Indian income tax return (ITR) annually to refund tax deducted at source (TDS) above slab tax.
Check Yemen salary tax. Residents, foreign or Yemeni, pay 0% on the first YER 120,000 yearly, then 10%, 15%, and 20% above YER 840,000 (Article 62); non-residents pay flat 20% (Article 63). Indian salary or consulting fees for remote work in Yemen are taxed there (Articles 8(c) and 48(b)).
Avoid non-essential Yemen travel and active conflict zones, and register with the Embassy of India in Riyadh. Ministry of External Affairs (MEA) still advises Indians accordingly after Notification No. 3760 (E) of 10 July 2026 withdrew Gazette Notification No. 3223 (E) of 3 October 2017 on 11 July 2026.
Confirm early what attestation your Indian bank or sub-registrar accepts. Yemen is outside the Hague Apostille Convention, so Yemeni powers of attorney or certificates cannot be apostilled. The Embassy of India in Riyadh is accredited to Yemen, and India's Aden representative office opened 1 October 2025 for consular services.
Explain the rial amounts and exchange rate when salary slips or bank letters support an Indian remittance or loan. Since January 2020, Yemen has had two currency areas. Authorities in Sana'a ban newer rial notes issued by the central bank in Aden, and market exchange rates differ sharply.
Get Form 128 (formerly Form 13) under Section 395 (formerly Section 197) before Indian flat sales so buyer TDS covers actual gain. NRO repatriation within USD 1 million a financial year needs Form 145 (formerly Form 15CA) and chartered accountant Form 146 (formerly Form 15CB) above ₹5 lakh taxable.
Plan Indian and Yemeni retirement savings separately, and ask your employer if you are enrolled. Because India and Yemen have no social security agreement, contributions to Yemen's General Corporation for Social Security give no credit in India, and staff posted from India receive no certificate of coverage.
Questions from Indians in Yemen
Everything Indians in Aden 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.
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 Yemen.
More for Indians in Aden
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