ITR Filing for NRIs (Non-Resident Indians)
NRIs with any income arising or accruing in India — rent, capital gains, FD interest, mutual fund gains — must file ITR-2 (or ITR-3 for business/profession income). DTAA relief and TRC (Tax Residency Certificate) are critical for reducing TDS.
- Correct form: ITR-2 (usually) / ITR-3 (business)
- Regime: NRIs cannot opt for new-regime rebate benefits below ₹7L; DTAA relief available.
- Reconcile AIS + 26AS before filing to avoid 143(1)(a) intimations.
- Aadhaar OTP e-verification the same day.
- Free notice defence within 12 months of filing.
Definition
44ADA
Definition
44AD
Definition
Section 44AB
Typical income mix for nris
- Rental income from Indian property (194IB TDS)
- Capital gains on Indian shares & mutual funds
- NRO FD interest (30% TDS under 195)
- Business income in India (ITR-3)
- Dividend from Indian companies
Deductions available
- Section 80C — LIC, PPF (limited), ELSS
- Section 80D — health insurance for parents in India
- Section 80TTA/80TTB — NRO interest (limited)
- Section 80G — donations
- DTAA relief for double-taxed income
Documents required
- Passport (NRI status days)
- TRC from resident country
- NRO/NRE bank statements
- Rent TDS certificate (Form 16A)
- Broker capital-gains statement
- DTAA relief working
Common mistakes to avoid
- Filing ITR-1 as NRI (not permitted from AY 2018-19)
- Claiming standard deduction on rental (only Section 24 applies)
- Missing TRC for DTAA claim
- Not reporting foreign bank interest as world income (if RNOR)
- Skipping Schedule FA disclosure during RNOR years
Worked example
A Dubai-based NRI with ₹6L Mumbai rental + ₹3L LTCG on Indian MFs files ITR-2, claims DTAA under UAE-India treaty and receives ₹42,000 refund.
NRIs — filing snapshot
| Item | Detail |
|---|---|
| Recommended form | ITR-2 (usually) / ITR-3 (business) |
| Regime guidance | NRIs cannot opt for new-regime rebate benefits below ₹7L; DTAA relief available. |
| Presumptive available | Depends on income mix |
| Audit trigger | Above threshold or below deemed profit |
| Taxpex turnaround | 24–72 hours |
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Frequently asked questions
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Related reading
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- Which ITR Form Should You File in 2026? (ITR-1 to ITR-7 Explained)
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
- Documents Required for ITR Filing 2026 — The Complete Checklist
- ITR Filing Last Date FY 2024-25 (AY 2025-26) — Complete Guide
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