ACTION CHECKLIST

A Practical Checklist for NRI Families

Seven steps to protect inherited assets across borders

Estate Planning
Registered Will
Ensure parent(s) in India have a registered will with a named executor.
Why it matters A registered will is harder to contest and speeds up probate. Register it at the local Sub-Registrar's office and keep a certified copy with the named executor.
Documentation
Document Vault
Keep all property documents, FD certificates, and share folios organised and accessible.
Why it matters Maintain both physical and encrypted digital copies so heirs abroad can act without an in-person trip to India when time is critical.
Nominations
Updated Nominations
Update nominations on all bank accounts, demat accounts, and insurance policies.
Why it matters Nominations help transfer funds outside lengthy probate, but they don't legally override a will — keep both documents consistent to avoid family disputes.
Banking
NRO Account
Open or maintain an NRO account to receive inherited funds before repatriation.
Why it matters Inherited rupee funds must first be credited to an NRO account. Only after tax clearance can they be converted and remitted abroad through an authorised dealer bank.
Tax Filing
Form 15CA/15CB
File Form 15CA/15CB with a CA before repatriating funds abroad.
Why it matters Form 15CB is a CA-certified tax clearance and Form 15CA is the remitter's online declaration. Banks won't process the outward remittance without both.
Foreign Compliance
Foreign Disclosure
Declare inherited assets to your country of residence's tax authority.
Why it matters Many countries require disclosure of foreign inherited assets even when no tax is immediately due — penalties for non-disclosure can be significant.
Tax Treaty
DTAA Check
Check if a Double Tax Avoidance Agreement (DTAA) applies between India and your country.
Why it matters A DTAA lets you claim credit for tax already paid in India against your home-country liability, preventing the same income from being taxed twice.