NRO to NRE Account#NRO #NRE

If you are a non-resident Indian (NRI) and have funds in your Non-Residential Ordinary (NRO) account in India, there will be a need to repatriate these funds to your Non-Residential External (NRE) account. Repatriation allows you to freely transfer funds, change them into foreign currency, and effectively manage your finances. We will lead you through the process of repatriating funds from your NRO to NRE account in India in this comprehensive guide, providing you with all the reliable and updated information.

Understanding NRO and NRE Accounts

NRO Account

A Non-Resident Ordinary (NRO) account is a rupee-denominated account that allows non-resident Indians (NRIs) to manage their income generated in India, such as rent, dividends, or pension. This account’s funds are non-repatriable, which means they cannot be freely transferred outside of India without appropriate documents.

NRE Account

A Non-Resident External (NRE) account, on the other hand, is a rupee-denominated account that allows non-resident Indians (NRIs) to hold and manage their overseas income in India. Funds in this account are fully repatriable, making them a better choice for NRIs wanting to move funds abroad.

Repatriation Eligibility NRO to NRE account

To be eligible for funds to be repatriated from your NRO to NRE account, you must do the following:

  • The funds being repatriated are eligible for repatriation under Reserve Bank of India (RBI) criteria.
  • Taxes and other applicable charges on the funds to be repatriated have been paid.
  • The repatriation amount does not exceed the RBI’s permitted limit.
  • You supply the relevant papers to support the repatriation request.

Required Documents for Repatriation

You will need the following documentation to begin the repatriation process:

Form 15CA and 15CB

The Income Tax Department requires these forms, which are used to declare international remittances. Form 15CA is an online declaration form, whereas Form 15CB is a certificate provided by a chartered accountant validating the remittance data. [Read more: All ABOUT TO FORM 15 CA CB CERTIFCATION (]

Foreign Inward Remittance Certificate (FIRC)

This document is issued by the bank where the NRO account is kept and serves as proof of funding.

[Read more: Foreign Inward Remittance Certificate (FIRC) in India (]

Proof of Identity and Address

Valid identification documents, such as a passport, PAN card, and proof of address, are required.

Repatriation Process NRO to your NRE account

Once you’ve obtained all of the necessary documentation, follow these procedures to transfer funds from your NRO to your NRE account:

Step 1: Obtain the following forms

Download Forms 15CA and 15CB from the Income Tax Department’s website or seek advice from a certified accountant.

Step 2: Complete Form 15CA

Fill out the form completely, including remittance, purpose, and tax deduction information.

Step 3: Obtain Form 15CB

Engage a chartered accountant to perform a comprehensive examination and provide Form 15CB verifying the transaction’s validity.

(Contact us for CA assistance:

Step 4: Submit Forms and Documentation

Submit Forms 15CA and 15CB, as well as any supporting documentation, to the bank where your NRO account is maintained.

Step 5: Bank Verification

The forms and supporting documentation will be reviewed by the bank. They will verify and approve the repatriation request if everything is in order.

Step 6: Repatriation of Funds

Following approval, the bank will begin the transfer of funds from your NRO to NRE account. The funds will be converted into foreign currency at market exchange rates.

Important Considerations

  • Keep accurate records of all transactions and certificates for future reference and compliance.
  • Before commencing the repatriation procedure, ensure that all required taxes and fees have been paid.
  • Seek professional help from a certified Chartered Accountant to ensure regulatory compliance and optimize the repatriation process.


Repatriating funds from your NRO to NRE account in India is a regulated process that needs adherence to Reserve Bank of India criteria. You can successfully move funds abroad and manage your finances as an NRI by following the steps indicated in this guide and ensuring you have the relevant paperwork. To guarantee a seamless and compliant repatriation procedure, keep updated with the current rules and obtain professional guidance as needed.

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