New Delhi: A new book, Bridging Borders: Taxation, Repatriation and Succession, has been launched on Amazon, offering a practical guide to the legal and tax challenges faced by families spread across countries, particularly those with Non-Resident Indian (NRI) connections.
Written by tax expert Vinod Rawal, the book examines more than 50 real-life scenarios involving cross-border taxation, foreign remittances, succession, repatriation and regulatory compliance. Structured around the residential status framework under the Income-tax Act, 2025, it explains the implications of classifications such as Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), and NRI status.
The book also addresses issues relating to Double Taxation Avoidance Agreements (DTAA), Tax Deducted at Source (TDS), foreign asset disclosure, the Black Money Act, and the Deemed Resident Rule, which applies to certain Indian citizens earning over ₹15 lakh without tax liability abroad.
It further covers capital gains taxation, Lower Deduction Certificates, FEMA repatriation limits, gifting exemptions, succession planning across jurisdictions, as well as compliance concerns linked to the Prevention of Money Laundering Act (PMLA), Benami laws and FCRA provisions.
Rawal, a Chartered Accountant, law graduate and IRS-licensed US Enrolled Agent, draws on more than 37 years of experience in cross-border taxation and advisory services. The book has been positioned as a practical handbook for NRI families, global professionals and those navigating multi-jurisdictional financial matters.
According to the publishers, the work has received recognition from former Union Ministers, senior revenue officials, Supreme Court advocates and author Shiv Khera for its practical approach to complex tax and regulatory issues.
