This is the smallest of the giant squirrels in India. The common name is indicative of its characteristic gray or brownish-gray tail with white highlights giving it a grizzled appearance. The coloration of the rest of the body on the dorsal can be variable across locations and can include colours like brown, red, gray, and black. The ventral side in contrast is always lighter than the dorsal side.

Out of the three recorded subspecies, Ratufa macroura dandolena is found in India.The distribution of this species is disjunct and occurs only in select pockets of forests. The subspecies has been documented from Karnataka, Tamil Nadu and Kerala.

While they are distributed across different habitats at different elevations, the subspecies Ratufa macroura dandolena, found in India, seems to be associated with riparian and hill forests in dry zones.

Omnivorous food habits. Diet includes fruits, nuts, insects, bird eggs, and bark of trees. The fruit of the climber Combretum is an important food source for this species.