Do you need to file?
- You must file if your Indian taxable income exceeds the basic exemption limit.
- You should file whenever more TDS was deducted than you owe — common with property sales, rent and NRO interest.
- Filing also creates a clean record for future repatriation and for your bank.
What’s taxed — and what isn’t
- Taxed: Indian rent, NRO interest, capital gains on Indian property and shares, Indian business income.
- Not taxed: income earned and received abroad, and NRE interest.
- NRIs don’t report foreign assets — the foreign assets schedule applies only to residents who are ordinarily resident.
- Not sure you’re an NRI this year? See residential status.
Which form, which date
- ITR-2 for most NRIs (salary, rent, capital gains, other income); ITR-3 if you have business or professional income in India. NRIs can’t use ITR-1.
- For income of 2025-26, the due date was 31 July 2026 for most individuals (31 August for non-audit business cases, 31 October for audit cases).
- Returns for income from 1 April 2026 onwards are filed under the Income-tax Act, 2025.
Getting TDS back
- Check your tax credit statement (Form 168, formerly 26AS) for all TDS.
- Compute the actual tax — capital gains after costs, exemptions and treaty rates.
- File the return and verify it; the refund goes to a bank account linked to your PAN (an NRO account works).
Missed a year?
- A belated or revised return window now runs to 12 months after the tax year (with a fee).
- An updated return can be filed up to 48 months later, with additional tax.
We file NRI returns remotely — see NRI tax services.
Rates and slabs: income tax for NRIs in India — slabs, TDS and DTAA.
Frequently asked questions
Which ITR form should an NRI file?
ITR-2 for most NRIs with salary, rent, capital gains or other income from India, and ITR-3 if they have business or professional income in India. ITR-1 is not available to NRIs.
Is foreign income of an NRI taxable in India?
No. Income earned and received outside India is not taxed in India for a non-resident; only Indian income is taxed.
Do NRIs have to report foreign assets in their Indian return?
No. The foreign assets schedule applies only to residents who are ordinarily resident, not to NRIs or RNORs.
How late can an NRI file an Indian return?
A belated or revised return can be filed within 12 months after the end of the tax year, with a fee; an updated return can be filed up to 48 months later with additional tax.
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.