CorporateWalla logoCorporateWalla

NRI ITR Filing in India

File your Indian income tax return with CA-reviewed support for residential-status analysis, Indian-source income, NRI bank interest, rental income, capital gains, TDS, AIS/Form 26AS reconciliation and applicable foreign-income disclosures. CorporateWalla helps NRIs and other non-resident taxpayers understand their Indian tax-filing requirements and route complex cases involving foreign income, assets, tax treaties or cross-border transactions to specialist review.

7–15 days delivery
CA-led team
50% upfront, 50% on delivery

Get a quote for NRI ITR Filing in India

We call back within 30 minutes in office hours. No spam.

+91

Sent over an encrypted connection

4.9★ rating on Google
Trademark® Reg. 5857120
30-min callback

CA-reviewed · Residential-status review · AIS + 26AS reconciliation · Cross-border tax support

Professional fee: From ₹2,199. GST and applicable government charges, if any, are extra.

Who Is an NRI for Indian Income-Tax Purposes?

For Indian income-tax purposes, residential status is determined under the applicable income-tax law based on factors such as the individual's physical presence in India during the relevant period and, in specified cases, other statutory conditions.

Being an Indian citizen, holding an Indian passport or living abroad does not by itself determine tax residency.

The correct residential status must be established for the relevant financial/tax year before deciding the reporting requirements.

Possible categories can include:

  • Resident
  • Resident but Not Ordinarily Resident (RNOR)
  • Non-Resident (NR)

The tax consequences can differ substantially between these categories.

Why Residential Status Matters

Residential status can affect:

  • Which income is taxable in India
  • Treatment of foreign income
  • Foreign-asset reporting
  • Tax-treaty analysis
  • Capital-gains reporting
  • Interest income
  • Salary received for services
  • Reporting of overseas investments
  • Applicable ITR form and schedules

A common mistake is to start with the person's nationality rather than determining tax residency under the relevant law.

What Income of an NRI Can Be Taxable in India?

Depending on the taxpayer's status and facts, Indian taxation can involve income such as:

  • Salary with an Indian tax connection
  • Rental income from Indian property
  • Interest from Indian bank accounts
  • Capital gains from Indian shares/securities
  • Capital gains from Indian property
  • Dividends from Indian companies
  • Pension or other Indian-source income
  • Business/professional income connected with India
  • Other income taxable under Indian law

The tax treatment of foreign income can differ based on residential status and applicable provisions.

NRO, NRE and FCNR Interest

NRO Account

Interest on an NRO account is generally taxable in India, subject to the applicable law and treaty provisions.

TDS may be deducted by the bank. The actual tax position should be reconciled with Form 26AS/AIS.

NRE Account

Interest on qualifying NRE accounts can be exempt subject to the conditions under Indian law and the taxpayer's status.

Do not assume that every account described informally as "NRE" is automatically tax-free without checking the account type and eligibility.

FCNR

Interest on qualifying FCNR deposits can have specific tax treatment subject to the statutory conditions.

The account type, residential status and applicable law should be reviewed before determining taxability.

NRI Rental Income in India

NRIs earning rent from Indian property may have Indian income-tax obligations.

The computation can involve:

  • Gross rent
  • Municipal taxes, where eligible
  • Statutory house-property deductions
  • Interest on qualifying home loan
  • Tenant TDS compliance
  • Property co-ownership
  • Property-related documentation

A rental-income case should not be treated as a simple "rent × tax rate" calculation.

Related services: ITR Filing · TDS Return Filing · Accounting & Bookkeeping

NRI Capital Gains

NRIs can have Indian capital gains from transactions involving:

  • Listed shares
  • Equity-oriented mutual funds
  • Other securities
  • Indian property
  • Other capital assets

Capital-gains computation can depend on:

  • Asset type
  • Acquisition date
  • Sale date
  • Cost
  • Improvement cost
  • Holding period
  • Applicable tax rate
  • Special-rate provisions
  • Indexation rules where applicable
  • TDS deducted
  • Tax treaty provisions where relevant

A broker or property transaction statement should be reconciled before filing.

NRI Sale of Property in India

An NRI selling Indian property may face:

  • Capital-gains tax
  • TDS by the buyer
  • Potential tax refund or additional tax liability
  • Documentation requirements
  • Reinvestment/exemption considerations
  • Lower/nil deduction certificate considerations in appropriate cases

The exact treatment depends on the property, acquisition history, sale value and applicable law.

Related service: Lower Deduction Certificate

NRI TDS and Refund

TDS is common in NRI transactions.

Potential areas include:

  • Bank interest
  • Rent
  • Property sale
  • Securities
  • Other payments subject to TDS

A refund may arise where the total TDS exceeds the final Indian tax liability.

Before claiming a refund, reconcile:

Income → TDS deducted → TDS credited → Eligible deductions/exemptions → Final tax liability

AIS and Form 26AS for NRIs

NRIs should review their Indian tax statements before filing.

Form 26AS

Check:

  • TDS
  • TCS
  • Tax payments
  • Other available tax information

AIS

Review reported information such as:

  • Interest
  • Securities transactions
  • Property transactions
  • Dividend
  • TDS/TCS
  • Other financial information

Differences should be investigated rather than blindly copied into the return.

NRI ITR Forms

The correct ITR depends on income sources and the taxpayer's circumstances.

ITR-2

ITR-2 can be relevant for individuals/HUFs without business/professional income where the taxpayer has circumstances such as capital gains, foreign assets/income or other income that require the form.

ITR-3

ITR-3 can apply where the NRI has income from business or profession and the form's conditions are satisfied.

Important: ITR-1 is generally not the standard return for a non-resident individual. Form eligibility must be checked against the current year's notified ITR instructions.

NRI Tax Treaty / DTAA Considerations

India has Double Taxation Avoidance Agreements with various countries.

Where a treaty applies, the analysis may involve:

  • Country of tax residence
  • Type of income
  • Treaty article
  • Source-country taxation
  • Residence-country taxation
  • Tax-credit mechanism
  • Tax Residency Certificate (TRC)
  • Form 10F or other prescribed information where applicable

A treaty does not automatically eliminate Indian tax.

The taxpayer's eligibility and documentation should be reviewed for the specific income and country.

Foreign Income and Foreign Tax Credit

A non-resident's foreign income may have different Indian tax consequences from an Indian resident's foreign income.

Where foreign tax credit is relevant, the taxpayer may need:

  • Foreign income statement
  • Foreign tax paid evidence
  • Tax-residency information
  • Applicable foreign-tax-credit forms/documents
  • Treaty analysis

Foreign tax credit should not be claimed merely because foreign tax was paid; the applicable Indian rules and documentation must be satisfied.

NRI Foreign Assets

Foreign assets can require detailed reporting depending on the taxpayer's residential status and applicable ITR schedules.

Potential assets include:

  • Foreign bank accounts
  • Foreign shares
  • Overseas mutual funds
  • Foreign pension accounts
  • Foreign property
  • Other financial assets

The reporting requirement should be evaluated for the relevant taxpayer and year.

NRI ITR Filing Process

Step 1 — Determine residential status

Review the taxpayer's stay in India and other relevant conditions for the year.

Step 2 — Identify Indian income

Map salary, rent, interest, capital gains, dividends and other Indian-source income.

Step 3 — Identify foreign income/assets

Review overseas income and assets where relevant to the taxpayer's reporting obligations.

Step 4 — Collect tax statements

AIS, Form 26AS, TDS certificates and other supporting documents are reconciled.

Step 5 — Review treaty position

Where a DTAA may apply, review residence country, TRC and relevant treaty provisions.

Step 6 — Select ITR

Determine the correct ITR form and required schedules.

Step 7 — Prepare tax computation

Compute Indian taxable income, TDS/TCS, tax payments, deductions, capital gains and applicable credits.

Step 8 — File and e-verify

The return is submitted electronically and the applicable verification process is completed.

NRI Salary Earned Outside India

Foreign salary is not automatically taxable in India merely because the individual is an Indian citizen.

Taxability depends on residential status, where services are performed, source rules and other applicable provisions.

A person working abroad should therefore not use an Indian salaried-return workflow without first determining tax residency and source.

NRI Business or Professional Income

NRIs with Indian business/professional income may require ITR-3 or another appropriate return depending on the facts.

Review may include:

  • Indian receipts
  • Business expenses
  • Permanent-establishment considerations
  • GST
  • TDS
  • Foreign remittances
  • Treaty provisions

Cross-border business cases should be reviewed individually.

NRI ITR Filing for Different Countries

NRI in the United States

Review Indian income alongside US tax residency, foreign tax credit and reporting considerations.

NRI in the United Kingdom

Review Indian-source income alongside UK tax residency and treaty provisions.

NRI in the UAE

Review Indian-source income, UAE tax-residency documentation and relevant treaty provisions.

NRI in Singapore

Review Indian income, Singapore tax-residency status and the applicable DTAA.

NRI in Canada / Australia / Other Countries

Country-specific treaty and foreign-tax-credit analysis may be required.

Common NRI ITR Filing Mistakes

  • Assuming citizenship determines tax residency.
  • Ignoring days of stay in India.
  • Treating NRE/NRO interest identically.
  • Missing Indian rental income.
  • Ignoring Indian capital gains.
  • Failing to reconcile TDS.
  • Ignoring foreign assets where disclosure is applicable.
  • Claiming treaty benefits without required documentation.
  • Assuming DTAA automatically makes Indian income tax-free.
  • Selecting the wrong ITR form.
  • Ignoring TDS on property transactions.
  • Missing foreign tax-credit requirements.
  • Filing using outdated tax-year rules.
  • Failing to complete e-verification.

Need Help Filing Your NRI ITR?

Share your country of residence, India stay details and Indian income sources. A CA-led team can review residential status, Indian taxability, TDS, capital gains, foreign-income considerations and the appropriate ITR workflow.

Transparent 3-tier pricing

Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.

starter

₹2,199

Timeline: 7–15 days

ITR-2 / ITR-3 filing for NRI
Indian income (rental, salary, business)
Foreign bank disclosure (Schedule FA)
TDS refund claim
DTAA advisory
Multi-country income (US + UK + India)
FBAR / FATCA filing (US-specific)
MOST POPULAR

standard

₹9,999

Timeline: 10–15 days

ITR-2 / ITR-3 filing for NRI
Multi-source Indian income
Foreign bank disclosure (Schedule FA + FSI)
TDS refund claim + DTAA optimization
Foreign tax credit (FTC) claim
CA + 1-hour tax planning call
FBAR / FATCA advisory (US-specific)

pro

₹19,999

Timeline: 10–20 days

ITR-2 / ITR-3 (NRI + foreign assets)
Global income (any country)
Foreign bank + foreign equity disclosure
TDS refund + DTAA + FTC + Section 80C for NRI
CA + international tax attorney
FBAR / FATCA filing support (US)
NRI tax planning (2-hour consultation)

Government fee — paid by you at actuals

GST and applicable government charges, if any, are extra.

Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.

NRI cases can vary materially depending on the number of income sources, capital gains, property transactions, foreign assets, foreign income, DTAA analysis, foreign tax credit, lower/nil deduction certificate work and notice/assessment support. Complex cases should be quoted after document review.

How it works

Step 1

Share your residential-status details

India stay, country of residence and relevant tax-residency information.

Step 2

Share Indian income details

Rent, interest, capital gains, dividends, salary and other Indian income.

Step 3

Share tax statements

AIS, Form 26AS, TDS certificates and tax-payment details.

Step 4

Review foreign information

Foreign income/assets and tax paid, where relevant.

Step 5

Determine tax treatment

Review residential status, applicable provisions and DTAA considerations.

Step 6

File and verify

Prepare the appropriate ITR, file electronically and complete verification.

Get a free 15-min CA consultation

Tell us your requirement, a CA will call you in 30 minutes.

+91

Sent over an encrypted connection · No spam, ever

Documents required

PAN
Aadhaar, where available/applicable
Passport
Relevant residential-status/travel information
Indian bank-account details
Previous ITR acknowledgement, where relevant
Salary/TDS documents
Bank interest certificates
NRO/NRE/FCNR interest statements
Rental-income details
Property documents
Dividend statements
Capital-gains statements
Broker/demat statements
TDS certificates
Foreign information, where applicable: foreign bank statements, foreign investment statements, overseas property information, foreign income statements, foreign tax paid evidence, tax-residency information, tax identification number of foreign jurisdiction and treaty-related documents

Why CorporateWalla®?

CA-Reviewed NRI Workflow

The service begins with residential-status and income-source review rather than treating the case like a standard resident ITR.

Indian Income + Foreign Context

Indian rental income, interest, capital gains and TDS can be considered alongside relevant foreign information.

AIS/26AS Reconciliation

Indian tax statements are reconciled before filing.

Cross-Border Review

Where required, treaty, foreign-tax-credit and foreign-asset considerations can be routed for specialist review.

Connected Compliance

NRI ITR can be coordinated with lower-deduction, TDS, accounting and other tax/compliance services.

Frequently asked questions

Not every NRI must file a return. Filing depends on Indian income, statutory conditions, specified transactions and other requirements applicable to the relevant year.

Ready to get started?

A real CA will call you in 30 minutes. No bots, no call centers, no runaround.