

A Non-Resident Indian is an Indian citizen who resides outside India for employment, business, or other purposes, as defined under Indian tax and foreign exchange laws.
NRIs use specialised accounts such as NRE and NRO accounts. Transactions are subject to FEMA and tax regulations.
Correct classification ensures compliance and avoids tax or regulatory issues.
Businesses dealing with NRIs must understand payment, tax, and reporting implications clearly.