Rules and paperwork
The first 14 days, Home & lease, The IKAN Method, After you settle, Tax & utilities. 33 min read.
The first 14 days
Part II · Settling In
The operational half · compliance, leases, day-to-day, departure.
The next chapters are the working playbook for you and your family on the ground in India. They sit alongside the cultural section above so the whole picture lives in one place. Your IKAN consultant owns the execution of every step described here.
13 Compliance essentialsVisa · Form C · FRRO · PAN · SIM · Bank · The PAN-FRRO stalemate
Compliances Overview
The legal & administrative scaffolding of your move.
India's compliance system for foreign nationals is comprehensive, digital and unforgiving of order errors. The good news: IKAN's consultant has run this sequence hundreds of times and will guide you step-by-step. Below is the full picture so you know exactly what is being managed on your behalf.
The correct step order
Form numbers and online portals are periodically updated by the Government of India. Your IKAN immigration team verifies the live versions for every move.
Documents to carry · before you fly
Long-term Employment Visa or Entry (X) Visa for dependents, valid for the full assignment plus margin. Contract and Appointment Letter from your sponsoring Indian entity. Company Undertaking Letter on letterhead.
Always travel with 15 to 20 passport-sized colour photographs on a plain white background for every family member, plus the digital versions on your phone. They are required constantly: FRRO, PAN, SIM, bank, school admissions, gym memberships and society passes all want them.
Identity and address proof from your home country. Apostilled or legalised marriage certificate, and birth certificates for every dependent child. Most consulates require apostille, do this before you fly.
The Foreigners Regional Registration Office, your Residential Permit (RP) and Registration Certificate (RC). Required within 14 days of arrival for registration-endorsed visa classes (employment, student, dependant, medical, research, missionary); other long-stay visas must register before completing 180 days.
The Permanent Account Number, your 10-digit tax identity. Required to open a bank account, file taxes, sign large leases, or buy a vehicle.
Online notification to the Government of India of where you are staying, filed by your hotel, serviced apartment or landlord. Prerequisite for the FRRO.
India visa types · the working catalogue
India operates one of the world's most granular visa systems, 15+ visa categories with different validities, work rights and extension paths. Choosing the wrong category at the consulate creates downstream FRRO and tax problems that take months to unwind. Below is the working catalogue your IKAN consultant will reference for your assignment.
| Visa type | Who it's for | Validity | Work rights | FRRO? |
|---|---|---|---|---|
| Employment (E) Visa | Foreign nationals employed by an Indian company or MNE earning above USD 25,000/yr (some exceptions). The primary visa for international employees. | Up to 5 years, multi-entry | Yes, for sponsoring employer only | Mandatory within 14 days of arrival |
| Entry (X) Visa | Dependents (spouse, children, parents) of E-Visa holders. Also for persons of Indian origin not eligible for OCI. | Same as principal (up to 5 yrs) | No work, can study, volunteer | Mandatory alongside principal |
| Business (B) Visa | Short-term commercial activity, meetings, negotiations, factory visits, recruitment. Not for employment. | 1-10 years, multi-entry, each stay max 180 days | No salaried work | Before completing 180 days (aggregate stays count) |
| e-Visa | Citizens of 165+ countries for tourism, business, medical or conference. Applied online, no consulate visit. Single window e-Tourist / e-Business / e-Medical / e-Conference. | 30, 60, 180 or 365 days depending on sub-type | None (except e-Business limited) | Generally not required |
| Project (P) Visa | Skilled personnel deployed for a specific power or steel sector project. Project-tied, not transferable. | 1 year or project duration | Yes, project-specific | Mandatory |
| Research (R) Visa | Foreign academics, scholars and researchers affiliated with an Indian institution. Issued post Ministry of Education clearance. | Up to 5 years | Research only | Mandatory |
| Conference (C) Visa | Attending an international conference, seminar or workshop hosted by an Indian government/UN body. | Duration of conference + travel | None | Not required |
| Journalist (J) Visa | Foreign correspondents, media crew & documentary teams. Strictly regulated by MEA. | 3 months single entry typical | Journalism only | Mandatory |
| Medical & Med-Attendant | Treatment at recognised Indian hospitals + one or two attendants. Increasingly digitised as e-Medical. | 60 days, up to 3 entries | None | Mandatory within 14 days |
| Student (S) Visa | Foreign nationals enrolled in recognised Indian institutions. Co-terminus with course duration. | Course duration, up to 5 yrs | Internships allowed by host institution | Mandatory |
| Intern (I) Visa | Foreign nationals interning at Indian companies / NGOs. Stipend cap rules apply. | Up to 1 year | Stipendiary internship only | Before completing 180 days |
| Diplomatic / Official | Diplomats, government officials & their dependents on official assignment. | Assignment duration | Diplomatic mission only | Embassy-managed |
| OCI Card (not technically a visa) | Overseas Citizens of India, foreign nationals of Indian origin (up to 4 generations). Lifelong multi-entry status. | Lifelong, tied to passport | Yes, almost all jobs | Not required |
| Tourist (T) Visa | Pure tourism, sightseeing, visiting friends/family. Not for work, study or business. | 30 days to 5 years (nationality dependent) | None | Before completing 180 days (long stays) |
- Don't enter India on a Business Visa with intent to take up employment, this is a common consulate trick that ends in cancellation. Always travel on the E-Visa from day one.
- e-Visa is not employment-eligible, even e-Business sub-type does not permit a salaried role.
- Tourist Visa holders cannot be paid in India, even for honoraria or consulting. RBI flags such inflows.
- Multiple consecutive Business Visas aggregating >180 days in a calendar year trigger FRRO + exit-permit requirements, even if each individual stay is shorter (see real IKAN case below).
Visa extensions · staying beyond the original term
Most India visas are extendable from within India through the FRRO, provided the application is filed before the original visa expires and the assignment remains genuine. Below is what's possible by category.
Granted in 1-year blocks, renewable up to a total stay of 5 years (sometimes extended further for senior roles).
Where: filed online via the e-FRRO portal at the FRRO with jurisdiction over your registered address. Typical TAT: 5 to 15 working days, no consulate visit required.
Documents: Current passport & visa, current FRRO RP/RC, fresh employer continuation letter, latest salary slips, updated employment contract, Form 26AS or tax filing proof, fresh Form C (current address), 4 passport photos.
Filed simultaneously with the principal E-Visa extension, it is co-terminus with the principal visa.
Spouse must include a fresh marriage certificate (apostilled if not already on file). Children require fresh birth certificates and a school continuation letter. Common pitfall: dependent visa applications sometimes lag the principal, file together to avoid out-of-status gaps.
Limited to cumulative 180 days per calendar year for most nationalities. Beyond this, applicants must either exit and re-apply, or convert to an Employment Visa.
Conversion from Business to Employment Visa is technically possible but generally requires exit, re-stamping in the home country, and fresh entry, IKAN strongly recommends planning this at least 60 days ahead.
Extended for the duration of the course / research grant / project, with letters from the host institution or project authority. Project Visa extensions are tied to project completion certificates and may not exceed the original sanctioned project duration.
Exit permit · when leaving India isn't automatic
An exit permit is required for any foreign national who has overstayed, not registered with FRRO when registration was mandatory, has a visa-violation flag, or whose FRRO Residential Permit has expired while still in country.
Also required at end-of-assignment if you are leaving permanently and want to formally close your FRRO record (the "no objection" exit notification).
Standard processing: 3 to 10 working days. Emergency same-day processing is possible at most major FRRO offices with IKAN intervention, valid travel reason and government fee & penalty payment.
Penalties for non-registration or overstay start with fines and can escalate to criminal prosecution, up to 3 years' imprisonment and/or a fine up to ₹3 lakh (confirm specifics with the immigration team), in addition to government fees. Repeat offences can trigger a multi-year India entry ban.
Form C · Accommodation registration
A mandatory notification to the Government of India / local police regarding a foreign national's stay at any premises. Critical prerequisite for FRRO registration. Filed by your accommodation provider, and only after check-in / move-in.
Applicable to hotels, guest houses and serviced apartments. The management of the establishment is responsible for filing Form C, usually automatic on check-in.
Provide correct passport and visa details at check-in. Always request a copy of the Form C filing for your records and onward FRRO use.
Applicable once you move into your permanent rented / leased residence. The landlord is responsible to file Form C online.
File as soon as possible after move-in. Required for securing your RP and for every change of residence during your stay. A copy of the filed Form C is mandatory for the FRRO Residential Permit application.
Beyond Form C: landlords are also required to report a new tenant and their antecedents to the local police station. You must cooperate to get this compliance completed.
FRRO · Visa registration & Residential Permit
Registration must be completed within 14 days of arrival for visa classes carrying a registration endorsement: employment, student, dependant, medical, research and missionary visas (June 2026 amendment). Holders of other long-stay visas must register before completing 180 days in India. When in doubt, treat 14 days as the deadline. The clock starts the day you land.
The entire process runs online via the Bureau of Immigration portal at indianfrro.gov.in. Physical appearance is rarely required.
Upon approval you'll receive your Residential Permit (RP) and Registration Certificate (RC) digitally by email. Typical turnaround: 5 to 15 working days.
Physical verification: the FRRO office may also order a physical verification, a police officer could visit your residence to verify your antecedents. Cooperate fully.
✅ Original Passport & Visa
✅ Passport-sized photos (printed and digital)
✅ Employment Contract
✅ Company Undertaking Letter
✅ Valid Form C from your accommodation
✅ Proof of Residence
Change of address: The FRRO must be re-registered each time your residence changes in India. Build the schedule when you move from serviced apartment into a permanent lease.
PAN · Permanent Account Number
A unique 10-digit alphanumeric tax identity issued by the Income Tax Department of India. Essential for opening bank accounts, signing leases, purchasing vehicles, and filing tax returns.
Apply after receiving your FRRO Registration. This is the most straightforward path and the one your IKAN consultant will recommend by default.
Timeline: 15 to 20 working days for the physical card; e-PAN is issued sooner and received by email.
Exception: if the FRRO Registration is not available as proof of address, the employer's address may be used through an employer verification letter. This route is most commonly used for OCI cardholders.
The application can be initiated with home-country documents (Driving Licence, Tax ID, etc.), but involves higher complexity and longer wait. Used only when the assignment timeline absolutely demands it.
✅ Valid Passport copy
✅ Proof of local address (FRRO RP / RC)
✅ Recent passport-sized photographs
✅ Signed Application Form (Form 49AA)
IKAN recommends that resident foreigners, unless they are OCI cardholders, do not seek an Aadhaar card unless absolutely necessary. Aadhaar will get linked to your PAN and lead to considerable challenges for foreign nationals. Defer the conversation with payroll, PAN alone is sufficient for almost every expat use case.
Staying connected · your mobile number
Availability: at the airport on arrival, or via your IKAN consultant.
Requirements: Passport + Visa copy.
Validity: Typically 3 months.
Activation: Usually within a few hours.
Requirements: FRRO Residential Permit (RP) + local address proof.
IKAN role: we help you select a provider and handle documentation.
Cost: very affordable monthly plans with generous data limits.
Timeline: 24 to 48 hours for activation after submission.
Opening a bank account
Indian private: HDFC Bank · ICICI Bank · Kotak Mahindra Bank · Axis Bank
International: HSBC · Standard Chartered (best for global connectivity)
Final selection is based on proximity to home/office and expat services.
✅ Valid Passport & Visa
✅ FRRO Registration (RP / RC)
✅ PAN Card
✅ Company Introduction Letter
✅ Passport-sized photographs
✅ Home Country residence proof (e.g. driving licence)
✅ Home Country Tax ID
Coordinate meetings with bank relationship managers · arrange document collection at home or office · guide form-filling and KYC compliance · chase delivery of net banking access, debit card and chequebook. Timeline: usually 7 to 10 working days for full account activation.
Additional documents may be requested mid-process. Back-end delays sit between the bank and applicant, with limited IKAN control. AML-flagged country applicants, even genuine cases can be flagged if documentation isn't perfectly aligned. Ensure consistency across passport, visa, lease agreement and employer letter. Account freezes can occur if KYC is incomplete or visa lapses.
Bank account types · choosing the right one
For an expat resident in India, the choice between a regular Savings Bank (SB), NRO, NRE or FCNR(B) account materially affects what you can deposit, repatriate and earn interest on. Most expats on a long-term Employment Visa will hold an SB account; the NR* family is relevant if you retain Indian-origin income after departure.
| Account type | Who can hold | Funds accepted | Repatriability | Taxation |
|---|---|---|---|---|
| Resident Savings (SB) | Foreign nationals resident in India under FEMA (typically >182 days/yr or long-term E-Visa holder). The standard expat account. | Indian salary · rupee deposits · FX inward via SWIFT (subject to limits) | Limited, outward remittance is governed by RBI's LRS limits | Standard Indian income tax |
| NRO (Non-Resident Ordinary) | NRIs, OCIs & foreign nationals managing India-sourced income (rent, dividends, pension). | Indian income only (rent, interest, dividends) | Up to USD 1M/year with Form 15CA/CB | 30% TDS on interest (before DTAA) |
| NRE (Non-Resident External) | NRIs / OCIs only. Foreign nationals are not eligible. | Inward foreign currency, converted to INR | Fully repatriable, principal + interest | Interest tax-free in India |
| FCNR(B) Deposit | NRIs / OCIs only. Held in foreign currency, USD, GBP, EUR, JPY, etc. | Foreign-currency term deposit (1-5 yrs) | Fully repatriable | Interest tax-free in India |
| SNRR / Vostro | Specialised, for vendors, exporters, foreign branches. Not for individuals. | Trade flows in INR / FX | Per RBI scheme | Per Indian tax law |
Inward (salary, FX transfer): SWIFT into your SB account works for most expats. Wise and Western Union are useful for small personal transfers from family abroad.
Outward (sending money home): Indian residents are subject to the RBI Liberalised Remittance Scheme (LRS) cap of USD 250,000/year per individual. Most banks require Form A2 + supporting docs. Foreign nationals leaving India can repatriate via the NRO route with Forms 15CA/CB and a CA's certificate.
FEMA compliance: Indian banks are obliged under the Foreign Exchange Management Act to verify the residency status of every account-holder annually, expect a KYC-refresh letter once a year.
Every Indian bank account comes with: a debit card (Visa/MasterCard/RuPay) within 7 to 10 days, cheque book on request, net banking + mobile app (instant), and the ability to register a UPI handle (PhonePe, Google Pay, Paytm).
Credit cards for expats: HSBC, Standard Chartered, Citi (now Axis) and HDFC issue credit cards to E-Visa holders typically after 3 to 6 months of salary credit history. Limits start at ₹1 to 3 lakh, building over time. Useful for travel, big-ticket purchases and the cashback / rewards ecosystem.
PAN · the deeper detail
The 10-digit alphanumeric PAN is the spine of every financial transaction in India over ₹50,000. It is also one of the most-misconfigured documents in expat life. Here's the depth.
Path A · standard, online via NSDL/UTIITSL: Form 49AA for foreign nationals, e-KYC where possible, payment via card. e-PAN issued in 3 to 7 working days; physical card couriered in 15 to 20.
Path B · in-person at a TIN-Facilitation Centre: Required where biometrics or wet signatures are needed. Slower (20 to 30 days) but mandatory in certain edge cases.
Government fee: ~₹1,020 for delivery outside India, ~₹110 for delivery within India.
The PAN name must match the passport name exactly, including order, hyphens, periods and second-last-names. "Smith John A." on PAN versus "John A. Smith" on passport triggers downstream bank-account, lease and tax-filing rejections.
If a mismatch is found, file a PAN Correction (Form 49AA, "changes/correction" mode). Takes 15 to 20 days, attracts a small fee, and replaces the physical card.
Do not acquire Aadhaar unless legally required, once linked to PAN it can trigger residency reclassification, unwanted scrutiny on global income, and lock you into Indian biometric systems unrelated to your assignment.
OCI cardholders are eligible to hold a PAN exactly like resident Indians. Recommended even if not currently working in India, required for any investment, inherited property or NRO account interest income.
PAN cards are couriered to the address on the application. If undelivered (incorrect address, building security refusal), the card is returned to NSDL and a fresh application is required, another ₹1,000 + 15 days. Use a stable corporate or IKAN office address when possible.
- Sometimes handled by payroll or a different agency, leads to coordination delays. Insist that IKAN's COE-VI desk holds the trail.
- A delay in PAN delays the bank-account opening, which delays salary credit and credit-card eligibility. Cascading.
- PAN delivered at a wrong / unreceived address is returned to NSDL and requires a fresh application.
- Do not acquire an Aadhaar Card unless absolutely necessary, Aadhaar gets linked to PAN and causes considerable complications for foreign nationals.
- OCI cardholders face additional challenges around government-issued ID and address proof.
Resolving the FRRO-PAN stalemate · the working sequence
This is the order IKAN runs every family through. Each step unlocks the next; jumping ahead is what creates delays.
Home & lease
14 Finding your home in IndiaRental market · Gated communities · Lease execution · Tenant compliance
Rental Housing
A fast-moving, relationship-driven rental market.
India's rental market is predominantly unfurnished, transacted between landlord and tenant directly, and increasingly driven by online portals. Modern gated communities in major Indian metros offer comfortable, secure, expat-standard living with full amenities. Start your search 45 to 60 days before your desired move-in date.
Bengaluru · Mumbai · Delhi-NCR (Gurugram & Noida) · Hyderabad · Chennai · Pune · Ahmedabad · Kolkata · Chandigarh. Your IKAN consultant will recommend the best neighbourhoods in your assignment city based on office, school and lifestyle fit.
Lease period: typically 11 to 36 months.
Renewal: options usually built into the agreement.
Notice period: 1 to 3 months from both sides.
Lock-in: varies with lease length and is negotiable; confirm early-exit terms before signing.
Security deposit: 3 to 10 months of rent (negotiable).
Real-estate agent fee: one to two months' rent, payable at signing.
Maintenance: paid monthly to the society / RWA, separate from rent.
TDS: tax withholding is mandatory for the lessee where applicable.
Preferred housing · the gated community
Modern gated communities, clusters of apartment towers or villas behind a controlled gate, are the preferred choice in every major Indian metro. They offer a blend of comfort, safety, common services and community that meets international expectations.
24/7 manned security, CCTV surveillance, controlled access for residents and visitors. Children move freely within the gate.
Clubhouses, swimming pools, gyms, tennis & squash courts, children's play areas, jogging tracks. All within the community.
High density of international families, easier to build a social network. Often pre-organised activities, clubs and family events.
On-site teams handle plumbing, electrical and landscaping promptly. Saves enormous time over standalone apartment living.
Lease execution process & timelines
Key due diligence · non-negotiables
| Category | Critical requirement |
|---|---|
| Landlord KYC | Aadhaar · PAN · Title Deed / Sale Deed copy · Possession letter · No-dues certificate |
| Agreement type | Lease (general) vs. Leave & Licence (Maharashtra) |
| Security deposit | Agree on disbursement and refund timing, refund simultaneous with handover |
| Termination | Post completion of lock-in period + Diplomatic Clause where applicable |
| Compliance | TDS on rent + GST invoicing (if applicable) |
| Verification | Verify landlord bank details via cancelled cheque before transferring deposit |
| Registration | Mandatory for leases ≥12 months. Some state Rent Control Acts may require registration regardless of the length of lease. |
| Police verification | Mandatory in most major Indian cities, distinct from Form C |
| Foreigner compliance | Landlord must issue Form C for foreign tenants |
| RWA registration | Owner must register the tenant with the Resident Welfare Association with a copy of the lease |
| Local police station registration | Owners are required to register their new tenants with the local police station. |
| Move-in NOC | May take up to a week from the condominium office, IKAN will guide on timelines |
Home search · red flags to watch
- Premium-property owners often involve their own lawyers, which can add time to the lease process.
- Most "Owners" do not understand TDS (tax deductions on rent), expect to have to educate the landlord.
- One-sided lease terms are common, they should be negotiated or rejected outright.
- Online portals and scams, never pay without viewing.
- Requests for advance payment to confirm a property are common (the market moves fast).
- Owners often do not commence repair work until the security deposit is paid.
- Reject / avoid cash transaction requests.
- Factor in 30 to 45 days for the entire lease process.
- Owners typically negotiate with multiple potential tenants, always have 2 to 3 backup options live.
- India is a predominantly unfurnished market, factor in furnishing time and cost.
Tenant / occupier responsibilities
Appliance care: regular servicing of ACs (quarterly) and warming up unused ovens every few weeks.
Minor repairs: upkeep of fixtures, fittings, electrical and plumbing points.
Utility bills: timely payment of electricity, water and gas by the due date.
Reporting: thoroughly check all fittings and report defects in writing within the first few days of move-in.
Inventory: confirm all items against the inventory list at both handover stages.
Hand-over: return the property in clean, well-maintained, tenantable condition.
Community rules: adhere to society guidelines.
Drainage: regularly clean balcony and terrace drains to prevent flooding during monsoon.
Noise & dust: maintain cleanliness and respect quiet hours.
One-time fee payable at the RWA office (most societies). Confirm the amount in advance and budget accordingly.
Submission of required ID and address proof of tenant at the local police station. Mandatory and must be completed prior to moving in.
Familiarise yourself with the building's waste disposal system. In condominiums, it is usually picked up from outside the service door every morning by the maintenance team.
The IKAN Method
The IKAN Method
How your move actually works
Whichever Indian city you land in, the relocation runs on fixed clocks. These are the sequences your IKAN consultant drives on your behalf, from the day you arrive to the day you settle.
Move-in
How your move-in inspection works
Every fixture and meter is photographed, then locked as your baseline.
- 1Move-in inspection with IKAN consultant
- 2Check-in: meters, keys, fixtures photographed
- 3Condition report PDF issued within 24 hours
- 47-day window to raise any objection
- 5Report locked as move-in baseline
Lease
From walk-through to keys
Your consultant runs the term sheet, review and registration for you.
- 1Shortlist walk-through with your IKAN consultant
- 2Term sheet agreed within 48 hours
- 3Six-Eyes review: lease vetted by three IKAN reviewers
- 4e-stamp paid and agreement registered
- 5Keys handed over on possession day
First days
Settling in as a foreign national
The arrival paperwork runs in a fixed order, each step on its own clock.
- 1e-Arrival filed before you land
- 2Form C submitted within 24 hours of arrival
- 3FRRO registration within 14 days
- 4PAN card applied for tax and banking
- 5Resident bank account opened
Tap a diagram to enlarge.
India relocation, common questions
How much security deposit do landlords in India ask for?
Is brokerage payable when renting in India?
Do foreign nationals need to register with the FRRO?
How does IKAN's move-in inspection work?
After you settle
15 Post move-in · day-to-day tenancyStandard tenancy · Occupant responsibility · IKAN support scope · Tenancy red flags
Setting Expectations
From relocation support to standard residency.
Once you've moved in and settled, the relationship shifts. The home becomes your home, not a serviced apartment. This chapter sets a clear, friendly expectation around what is and is not your IKAN consultant's day-to-day scope.
Day-to-day tenancy matters
Establishing operational standards and responsibilities post move-in.
The move-in phase includes the resolution of pre-existing issues, which should ideally be identified and reported within the first few days of occupancy to ensure clear accountability. Most owners are reluctant to support once the property is fully handed over.
Once initial items are addressed, the tenancy transitions into a standard residential arrangement, shifting the focus from property setup to long-term occupancy and adherence to the lease terms.
The occupant assumes responsibility for day-to-day living, general upkeep, coordination of minor maintenance, managing personal lifestyle requirements, and observing the terms of the lease.
IKAN provides support within the agreed scope, primarily focused on coordination, escalation management (if required), and professional guidance through your assignment.
Tenancy red flags
Warning signs of service and expectation misalignment, drawn from IKAN's hundreds of completed assignments.
- Expectations that extend beyond the agreed terms of the lease.
- Requests for ongoing, personalised support not aligned with market norms.
- Delayed reporting of pre-existing issues post move-in, leading to ambiguity of accountability.
- Expectations of continued assistance from landlords after move-in resolution.
- Frustration with response timelines of independent vendors, handymen and technicians (the market norm is slower than Western expectations).
Tax & utilities
16 TDS on rent & utility connectionsTenant withholding · Section 194-IB · Utility transfers
Tenant TDS & utilities
TDS on rent & utility connections.
Two practical compliance items that come up the day you sign your lease: withholding tax on rent (if applicable), also known as Tax Deduction at Source (TDS), and registering utility connections in your name. It is highly recommended to use the services of a good tax consultant; IKAN also provides tax advice, both for personal tax planning and TDS management. The TDS-on-rent note below is the one compliance item that every tenant needs to know about.
TDS on rent · Section 194-IB.
If you pay an annual rent above ₹6,00,000 in any financial year to a resident landlord, you are legally required to withhold tax at source on the rent and deposit it with the Government, passing on the tax credit to the landlord. This is one of the most-missed compliance items by international families, and one of the easiest to get right with proper guidance.
The law & rates
| Landlord type | TDS rate | Form required |
|---|---|---|
| Resident Indian Landlord | 2% of annual rent Deducted once a year, in the last month of the tenancy or financial year · revised down from 5%, Oct 2024 | Form 26QC + Form 16C |
| Non-Resident Landlord | 31.2% of each rent payment Under Section 195 | Form 27Q quarterly |
| Landlord without PAN | 20% (increased rate) | Landlord PAN is mandatory |
Tenant's duties & process
Via the Income Tax portal using Form 26QC. Each TDS payment requires a separate challan.
Issue Form 16C (TDS Certificate) to the landlord along with the challan as proof of deposit. The landlord uses this for their own tax filing.
Tenant requires a TAN (Tax Account Number) and must file Form 27Q + quarterly returns. Substantially more involved, engage a tax specialist.
Utility connections
IKAN's role is to coordinate transfer of existing connections or setup of new ones, in your name where possible, so the home is ready when you move in.
Prepaid meters are increasingly common in modern apartments. Top up easily online or via mobile apps (PhonePe, Paytm, BESCOM, MSEB). Power back-up (UPS / generator) is standard in gated communities.
The connection is installed, active and held in the name of the owner. Take the existing meter reading on your day of move-in.
Piped Natural Gas (PNG) is common in newer buildings, billed monthly, no logistics involved.
In most other areas, LPG cylinders are used, IKAN helps register with Indane, HP or Bharat Gas. Cylinder replacements are scheduled or on-demand.
High-speed fibre optic broadband is widely available across all major metros (100 to 1,000 Mbps).
IKAN assists with ISP selection, plan comparison, hardware setup and installation scheduling. Top providers: Jio Fiber, ACT Fibernet, BSNL, Airtel Xstream.
Usually managed by the building society. Some apartments have individual meters; in others water is included in maintenance.
Do not drink directly from the tap. Drink water that has been treated via an RO purifier (Kent, Aquaguard, Pureit). Standard in most expat apartments.
Already moving with IKAN?
Your homes, dates and papers are in i-Navigate, IKAN's app for families. It opens with the email address your IKAN consultant has for you, then sends you a six digit code.
Open your move Not moving with IKAN yet? Write to enquiry@ikan.com or message IKAN on WhatsApp and a consultant will reply.