Canonical Sources

Every claim in a RebaseNest article is anchored to a primary source. The set below covers the bulk of cross-border tax, residency, and remittance content.

• RBI Master Direction on Liberalised Remittance Scheme (LRS).
• RBI FEMA notifications (NRE / NRO / FCNR account rules).
• Income-tax Act, 2025 — section 6 (residency) for tax years from 1 April 2026. Income Tax Act 1961 — §6 (residency) for earlier years, §90 (DTAA), §115H (RNOR transition).
• CBDT circulars on residency and DTAA tie-breakers.
• IRS Publication 519 (US Tax Guide for Aliens), Pub 54 (US Citizens Abroad), FBAR / FATCA guidance.
• India–US DTAA full text (1989, with protocols).

See also: editorial process · methodology.