Key takeaway
File an Indian return if your Indian income exceeds the basic exemption limit or other filing conditions apply — and also whenever you want back excess TDS, which is common for NRIs with rent, interest or a property sale. Report only income taxable in India, state your residential status correctly, match your figures to Form 26AS and the AIS, and e-verify within the time allowed.
Do you need to file?
- Your total Indian income exceeds the basic exemption limit.
- You want a refund of TDS deducted in excess.
- You have capital gains or losses to report or carry forward.
- Other conditions specified in the law apply (for example, high-value transactions).
What to report
As a non-resident, report income received or arising in India: rent, interest (except exempt NRE/FCNR interest), dividends, capital gains, and salary for work done in India. Foreign income is not reported in the Indian return unless you are resident. See residential status for tax.
Choosing the form
Non-residents cannot use the simplest individual form meant for residents. Those with capital gains typically use the form for individuals without business income; those with business or professional income use the business form. Check the current year’s form notifications.
Steps
- Register or log in to the e-filing portal with your PAN; update your overseas address, email and mobile.
- Download Form 26AS and the Annual Information Statement; check TDS and transactions.
- Collect rent receipts, interest certificates, capital gains computations and TDS certificates.
- Choose the residential status and file the correct form.
- Pre-validate an Indian bank account (usually NRO) for refunds.
- E-verify — options include net banking, a bank account-linked code or sending a signed verification form by post.
Deadlines
Individuals not requiring audit usually file by 31 July after the tax year, with belated and revised returns allowed within prescribed time limits. Check the dates for the year concerned under the Income-tax Act, 2025.
Common mistakes
- Filing as resident by default.
- Omitting NRO interest or rent.
- Not claiming TDS deducted by a property buyer.
- Not e-verifying, which leaves the return invalid.
- Ignoring mismatch notices. See first steps after a tax notice.
Related guides
- All NRI legal guides
- NRI tax and FEMA in India: the complete guide
- PAN for NRIs
- Income tax notices and appeals (service)
References
- Income-tax Act, 2025 and Income-tax Rules — Income Tax e-filing: non-resident help
Last reviewed: November 2026.
The information provided is for general educational purposes only and does not constitute legal advice. Applicable laws and procedures may vary depending on the facts, jurisdiction, and circumstances of each matter. Consult a qualified legal professional before taking action.
