Records to collect
- Account opening and contribution history
- Foreign tax and distribution statements
- India residence history
- Form 40 (formerly Form 10EE) records where applicable
NRI cornerstone guide
Section 158 (formerly Section 89A) Overseas Retirement Account Guide
Section 158 (formerly Section 89A) is not a general foreign-pension exemption. Country, account, opening period, foreign taxation timing and Form 40 (formerly Form 10EE) facts must be checked before a deferral illustration is used.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Start here
Three things to do before relying on an answer
1. Begin with your facts
Identify the exact retirement account
2. Keep the evidence ready
Account opening and contribution history • Foreign tax and distribution statements
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Identify the exact retirement account
- 2Test represented notified-country facts
- 3Compare annual and withdrawal timing
- 4Retain tax and distribution evidence
Use a relevant tool
Official sources cited in this guide
Verify the current rule
Questions to answer before you act
Section 158 (formerly Section 89A) is not a general foreign-pension exemption. Country, account, opening period, foreign taxation timing and Form 40 (formerly Form 10EE) facts must be checked before a deferral illustration is used.