The procedure for an NRI to claim a tax rebate is:
• The first step to claim a tax rebate is to establish the resident status during a financial year.
• Further, the gross income has to be arrived at considering income from salary, capital gains on the sale of shares and mutual funds, interest earned on NRO deposits, and rental income.
• NRIs can claim benefits under tax treaties.
• If TDS is deducted from their income, they can claim a refund. For this, they must reconcile the TDS credit and advance tax as reflected in 26AS.