How much income is tax free for NRIs?

For NRIs, income earned or accrued outside India is tax-free in India, but income earned in India is taxable. Certain exemptions under Section 80C and other provisions may apply.

What is the 4 year rule of NRI?

The 4-year rule refers to determining residency — an individual who has been in India for 365 days in the preceding 4 years and 60 days in the current year may be considered a resident unless exempted under specific provisions.

Who is NRI as per income tax?

An NRI is a person who is an Indian citizen or person of Indian origin but does not meet the residency criteria of staying in India for 182 days or more in a financial year.

Which type of income is always taxable for a non-resident?

Income earned or accrued in India such as salary from an Indian employer, rent from property in India, or interest on Indian bank accounts is always taxable for NRIs.

What are the new rules for NRI in India?

Recent rules include stricter residency tests, taxation of global income if deemed resident, and revised Double Taxation Avoidance Agreement (DTAA) provisions.

Is ITR mandatory for NRI?

Yes, NRIs must file an ITR if their total taxable income in India exceeds the basic exemption limit or if they have capital gains, regardless of the amount.

How much income is tax free for NRIs?

For NRIs, income earned or accrued outside India is tax-free in India, but income earned in India is taxable. Certain exemptions under Section 80C and other provisions may apply.

What is the 4 year rule of NRI?

The 4-year rule refers to determining residency — an individual who has been in India for 365 days in the preceding 4 years and 60 days in the current year may be considered a resident unless exempted under specific provisions.

Who is NRI as per income tax?

An NRI is a person who is an Indian citizen or person of Indian origin but does not meet the residency criteria of staying in India for 182 days or more in a financial year.

Which type of income is always taxable for a non-resident?

Income earned or accrued in India such as salary from an Indian employer, rent from property in India, or interest on Indian bank accounts is always taxable for NRIs.

What are the new rules for NRI in India?

Recent rules include stricter residency tests, taxation of global income if deemed resident, and revised Double Taxation Avoidance Agreement (DTAA) provisions.

Is ITR mandatory for NRI?

Yes, NRIs must file an ITR if their total taxable income in India exceeds the basic exemption limit or if they have capital gains, regardless of the amount.

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NRI Income Tax Guide: Everything You Need To Know

Alankar Mishra

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Updated: 13-08-2025 at 3:30 PM

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Indian Railways manages the biggest railway system globally to help everyone access transportation. The railway service offers discounts on fares and special reserved space, as well as new equipment made for passengers with disabilities called the Indian railway disability card. This article reviews every advantage offered to help disabled travellers move through the transportation system with their escorts.

In this article, you will get detailed information about the Handicapped Railway Pass Application Form, Railway ID Card online application, Indian railway disability card and much more.

Fare Concessions For Persons With Disabilities

The table below details fare concessions available for persons with disabilities in India. This table will further help you with the Railway identity card check online and the Railway disability card status.

Category of Disability	Concession Rate	Applicable Classes	Escort Concession
Orthopedically Handicapped/Paraplegic (Travelling with an Escort)	75%	Second Class, Sleeper, First Class, AC Chair Car, AC 3-tier	Yes (Same concession)
	50%	AC 2-tier, First AC	Yes (Same concession)
	25%	AC 3-tier and AC Chair Car (Rajdhani/Shatabdi)	Yes (Same concession)
Mentally Retarded (Travelling with an Escort)	75%	Second Class, Sleeper, First Class, AC Chair Car, AC 3-tier	Yes (Same concession)
	50%	AC 2-tier, First AC	Yes (Same concession)
Blind (Travelling Alone or with an Escort)	75%	Second Class, Sleeper, First Class, AC Chair Car, AC 3-tier	Yes (Same concession)
	50%	AC 2-tier, First AC	Yes (Same concession)
Deaf & Speech Impaired (Travelling Alone or with an Escort)	50%	Second Class, Sleeper, First Class	Yes (Same concession)

Season Tickets: Persons with disabilities and their escorts receive a 50% concession in Monthly Season Tickets (MST) and Quarterly Season Tickets (QST).

Reservation Quota & Berth Allocation

To ensure comfortable travel after the Railway disability card download the Indian Railways has allocated special reservation quotas and berth priorities:

Facility	Details
Sleeper Class Quota	Two berths in Sleeper Class are reserved for differently-abled passengers and their escorts.
Lower Berth Allocation	At least one lower berth is allocated to the passenger, with a nearby berth for the escort.

Also Read: Free Motorised Tricycle Scheme for PwDs 2025

Special Coaches For Accessibility

Indian Railways has introduced specially designed coaches to facilitate easy travel:

Coach Type	Features
SLRD Coaches	Wide entrance doors, spacious compartments, wheelchair-accessible lavatories, two lower berths for disabled passengers, and an upper berth for escorts.
Garib Rath Trains	Equipped with power cars featuring restrooms and designated compartments for persons with disabilities.

Station Amenities For Differently-Abled Passengers

Our organisation brings these facilities to make railway stations more accessible for everyone:

Ramps with Railings: Installed at major stations for smooth wheelchair access.
Designated Parking: The station provides disabled passengers with parking spaces close to building entrances.
Non-Slip Walkways: Passengers who use mobility aids find walking surfaces that are designed to prevent slips safer to use.
Accessible Drinking Water Taps: Installed at appropriate heights for wheelchair users.
Ground Floor Restrooms: The ground floor restrooms have special design elements made for simple accessibility.
Help Desks: "May I Help You" booths for assistance.
Lifts & Escalators: Special elevators serve several stations to help passengers reach their platform levels.
Braille Signage: Braille signs help visually challenged people travel smoothly.
Wheelchair Assistance: Available on request at major stations.

Also Read: Ensuring Accessibility For Persons With Disabilities In Jammu

How To Avail Railway Concessions?

To apply for a Railway disability card application online, disabled travellers need to follow the process steps, also checking the Railway disability card status:

Step 1: Get your medical disability recognised by a certified medical authority.

Step 2: Come to the nearest reservation office with supporting documents.

Original and photocopy of disability certificate
Government ID proof (Aadhaar/PAN/Voter ID)
Passport-size photograph

Step 3: Customers need to complete the Concession Form by visiting the railway office or the IRCTC Website.

Step 4: Present your documents to the railway station worker to check them.

Step 5: Concession Card Issued (if applicable), allowing easier booking for future travel.

IRCTC needs customers to log their concession eligibility before they can use their discounts during online ticket purchases.

Conclusion

Indian Railways helps disabled passengers more with comfort and cheap bookings through their expanded services for stations and staff. The Indian railway disability card supports accessibility for differently-abled people so they can travel comfortably and with respect. People who meet the requirements should take advantage of these concessions while supporting development in transportation services for those with disabilities.

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Jaagruk Bharat makes applying for your UDID card simple and stress-free by guiding you through every step, from filling out the form to tracking your application. With our expert support, you can avoid delays and get your card approved faster, ensuring you access all government benefits without hassle.

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