COURTKUTCHEHRY SPECIAL ON TAX RULES FOR INVESTING IN US STOCKS
NSE IX Global Access App Opens Door for Indians to Invest in US Stocks: Tax Rules You Must Know
Apple, Tesla, NVIDIA now accessible via GIFT City platform
Tax implications under RBI’s Liberalised Remittance Scheme explained
By Business Reporter
New Delhi: February 26, 2026:
The NSE International Exchange (NSE IX) has launched its Global Access app, allowing Indian investors to directly buy shares of US-listed companies such as Apple, Tesla, Microsoft, Amazon, and NVIDIA. This marks a major step in democratizing overseas investments for retail investors in India.
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The platform, based in GIFT City, Gujarat, is designed to simplify cross-border investing by offering seamless access to US equities, ETFs, and eventually stocks from over 30 international markets. While the app makes global investing easier, investors must also understand the tax implications of trading in foreign markets under India’s regulatory framework.
How the NSE IX Global Access App Works
- Direct access to US stocks: Investors can buy shares of companies like Apple, Tesla, and NVIDIA directly in US dollars.
- Fractional investing: High-priced stocks can be purchased in fractions, making them affordable for small investors.
- RBI’s Liberalised Remittance Scheme (LRS): Investments are routed under LRS, which allows resident Indians to remit up to USD 250,000 per financial year for permitted transactions, including overseas investments.
- Future expansion: The app will soon cover markets in the UK, Japan, and Europe.
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Tax Implications for Indian Investors
1. Taxation of Capital Gains
- Short-term capital gains (STCG): If US stocks are sold within 24 months of purchase, gains are taxed as per the investor’s income tax slab in India.
- Long-term capital gains (LTCG): If held for more than 24 months, gains are taxed at 20% with indexation benefits.
2. Dividend Taxation
- Dividends from US companies are subject to 25% withholding tax in the US.
- Investors can claim credit for this tax under the Double Taxation Avoidance Agreement (DTAA) between India and the US.
- In India, dividends are taxed at the investor’s applicable slab rate.
3. Foreign Asset Reporting
- Investors must disclose foreign holdings in their Income Tax Return (ITR) under the “Foreign Assets” schedule.
- Non-disclosure can attract penalties under the Black Money Act.
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4. Currency Conversion Costs
- Investments are made in US dollars, so forex conversion charges apply.
- Gains and dividends must be converted back to INR, which may affect net returns.
5. Estate and Inheritance Tax in the US
- US estate tax may apply if the value of US assets exceeds certain thresholds.
- Indian investors should consider estate planning when building large overseas portfolios.
Why This Matters for Indian Investors
- Diversification: Access to global companies reduces reliance on domestic markets.
- Wealth creation: Exposure to high-growth tech giants can boost long-term returns.
- Compliance awareness: Understanding tax rules ensures investors avoid penalties and maximize net gains.
Expert Views
- Financial advisors highlight that fractional investing will attract younger investors who want exposure to global tech stocks.
- Tax consultants caution that investors must carefully track foreign income and file disclosures to avoid legal issues.
- Market analysts believe this move will accelerate India’s integration into global capital markets.
Broader Implications
- For retail investors: Easier access to global equities enhances financial literacy and investment opportunities.
- For NRIs: The platform provides a regulated channel to invest back into global markets.
- For regulators: Ensures overseas investments remain within RBI’s LRS framework, maintaining transparency.
Conclusion
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The launch of the NSE IX Global Access app is a gamechanger for Indian investors, offering direct access to US-listed stocks and eventually global markets. However, while the app simplifies investing, tax compliance remains critical. Investors must understand capital gains taxation, dividend rules, and disclosure requirements to fully benefit from this opportunity.
By combining global exposure with responsible tax planning, Indian investors can now participate in the growth stories of companies like Apple, Tesla, and NVIDIA—without leaving home.
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