Growth CircleFiling an Indian ITR as an NRI: A Checklist
When an NRI should file an Indian income tax return, which documents to gather and what to check before filing.
Many NRIs assume they do not need to file in India. In practice, filing is often useful or required.
When filing makes sense
- Your Indian income is above the basic exemption limit.
- Tax was deducted and you want a refund of any excess.
- You sold property, shares or mutual funds and have capital gains.
- You want to carry forward a loss.
- You need a return filed as proof of income or for a loan or visa.
Documents to gather
- PAN and passport
- Details of your NRO and NRE accounts and Indian bank accounts
- Your tax statement (Form 26AS and annual information statement)
- Interest certificates and TDS certificates
- Rent agreements and rent received
- Sale and purchase documents for property or investments
- A record of your days in India for the year
- If you claim a treaty benefit: a tax residency certificate from your country of residence
Before filing
- Confirm your residential status. See Are you an NRI for tax purposes?
- Check that all Indian income is included, and that TDS credits match your tax statement.
- Use the correct return form. The simplest form is not available to non-residents.
- Verify the return after filing. Unverified returns are treated as not filed.
Due date
For most individuals without an audit requirement, the return is due shortly after the tax year ends, and the date is sometimes extended. Confirm the current date. Late filing can attract fees and interest.
This is a general checklist, not advice on your facts. Rules and forms change from year to year.
Need help with this? See our NRI Services or book a consultation. This article is general information, not advice for your specific situation.
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