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Income Tax · CA-Managed NRI ITR Filing

NRI Tax Filing, Fully Managed by Experts

CA-managed income tax return filing for NRIs with Indian-source income — we determine your residential status, select the correct ITR-2/ITR-3, reconcile Form 26AS and AIS, apply DTAA relief and claim Section 195 TDS refunds, then e-file on the income-tax portal. 100% online, with the exact professional fee quoted upfront.

Residential status checkedDTAA relief appliedSection 195 TDS refund
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NRI income tax filing is the process by which a non-resident Indian reports and pays tax in India on income received or accruing in India — such as Indian salary, rent, capital gains on Indian assets, and interest or dividends. Foreign income is not taxed in India for an NRI. Most NRIs file ITR-2 (ITR-3 where there is business income), generally due by 31 July for AY 2026–27 (FY 2025–26), and can claim DTAA relief and Section 195 TDS refunds through the return.
India only
Scope of tax for an NRIAn NRI is taxed in India only on Indian-source income — Indian salary, rent from Indian property, capital gains on Indian assets, and interest or dividends from India. Foreign income earned abroad is not taxed in India.
Understand It

What Is NRI Tax Filing?

A quick, plain-language explanation before the details.

In simple terms

NRI income tax filing is the process by which a non-resident Indian reports and pays tax in India only on income received or accruing in India — Indian salary, rent, capital gains on Indian assets, and interest or dividends. Foreign income is not taxed in India for an NRI.

Legally

Under the Income-tax Act, 1961, residential status (Section 6) determines the scope of income taxable in India. An NRI is taxed only on income that accrues, arises or is received in India, and can claim treaty relief under Sections 90/91 (DTAA) with a Tax Residency Certificate.

Governing authority

Administered by the Income Tax Department via the e-filing portal (eportal.incometax.gov.in), where NRIs file ITR-2/ITR-3, submit Form 10F and claim foreign tax credit through Form 67.

Validity

The return is valid only after e-verification within 30 days of filing. If not verified in time it is treated as invalid, as though it was never filed.

Service Intelligence

Quick Facts

Professional Fee
Custom quote
Governing Law
Income-tax Act 1961
Forms
ITR-2 / ITR-3
Due Date
31 Jul / 31 Oct
Mode
100% Online
Authority
Income Tax Dept
Relief
DTAA · Sec 90/91
Assessment Year
AY 2026–27
Before You Start

Is This Service Right for You?

Ideal for

  • NRIs with Indian property — rental income or sale of a house/land (ITR-2)
  • NRO / NRE account holders — NRO interest attracts TDS, file to claim refund
  • NRI investors — capital gains on Indian shares, mutual funds and bonds
  • Indian-salary earners abroad — salary received/accrued in India while posted overseas
  • Returning NRIs (RNOR) — transitional residents needing correct status and disclosures
  • NRIs with Indian business or professional income (ITR-3)

You may need this if

  • You have Indian salary, rent, capital gains, interest or dividends
  • Section 195 TDS has been deducted and you want to claim the refund
  • You are taxed abroad on the same income and want DTAA relief
  • You sold Indian property and TDS was deducted on the sale
  • You hold NRO / NRE deposits with TDS on the interest
  • You need to confirm your residential status (NRI / RNOR / resident)

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Expert-Managed

Skip the paperwork — we file it for you.

End-to-end NRI Tax Filing handled by qualified professionals: documentation, government filing and follow-up, all included.

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Why It Matters

Why NRI Tax Filing is Important

Correct NRI filing recovers excess TDS, avoids double taxation and keeps your Indian income compliant. Here is why it matters.

  1. 01

    Recover Excess TDS

    Section 195 TDS is often deducted above your real liability — a filed return is how NRIs claim the refund to their NRO account.

  2. 02

    DTAA Relief

    Avoid being taxed twice using the applicable treaty, a Tax Residency Certificate and Form 10F, with foreign tax credit via Form 67.

  3. 03

    Correct Residential Status

    Resident vs NRI vs RNOR (Section 6 day-count rule) decides exactly what is taxable in India.

  4. 04

    Capital Gains on Indian Assets

    Gains on Indian shares, mutual funds and property computed correctly at the right special rates.

  5. 05

    Avoid Tax Notices

    Form 26AS and AIS reconciled so NRO/NRE interest and rent match, preventing mismatch notices.

  6. 06

    Foreign Tax Credit

    Foreign tax paid on Indian income claimed via Form 67 within the filing deadline.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

Eligibility

Who Can Apply?

NRIs with Indian property — rent or sale
NRO / NRE account holders
NRI investors in shares, MF & bonds
Indian-salary earners posted abroad
Returning NRIs under RNOR status
NRIs with Indian business/profession — ITR-3

Eligibility checklist

  • Residential status confirmed under Section 6 (NRI / RNOR by day-count)
  • A valid PAN linked with Aadhaar for e-filing
  • The correct ITR form — ITR-2, or ITR-3 where there is business income
  • Form 26AS and AIS reconciled with NRO/NRE interest, rent and gains
  • Tax Residency Certificate and Form 10F where DTAA relief is claimed
  • Filing before the due date to claim refunds and carry forward losses
End-to-End

Everything You Need. One Professional Team.

01

Residential Status

Confirm NRI / RNOR / resident under Section 6 by day-count and map your Indian-source income.

02

Form Selection

Select the correct ITR-2 (or ITR-3 for business/profession) — ITR-1 cannot be used by a non-resident.

03

26AS & AIS Reconciliation

Reconcile Indian income with Form 26AS and AIS so NRO/NRE interest, rent and gains match before filing.

04

Capital Gains

Compute gains on Indian shares, mutual funds and property at the correct special rates.

05

DTAA Relief

Apply the treaty benefit under Sections 90/91 using a Tax Residency Certificate and Form 10F.

06

Foreign Tax Credit

Claim credit for tax paid abroad on Indian income by filing Form 67 within the due date.

07

Section 195 TDS Refund

Reconcile Section 195 TDS and compute the excess refundable to your NRO account.

08

E-Filing

File on the income-tax portal, deliver the ITR-V and complete e-verification within 30 days.

No Ambiguity

What You’ll Receive

Residential status determination
Correct ITR-2 / ITR-3 selection & filing
Form 26AS / AIS reconciliation
DTAA relief, Form 10F & Form 67 support
Section 195 TDS refund computation
Capital gains computed at special rates
E-filing & ITR-V acknowledgement
30-day post-filing support
Checklist

What Documents Are Required for NRI Tax Filing?

Requirements are grouped by Indian income/TDS, capital gains and DTAA/identity. Keep clear scans (PDF/JPG) ready — everything is collected securely online, and we provide a checklist matched to your Indian-source income.

Choose a document group

Income & TDS

Indian income and tax deducted
5 documents
  • Form 26AS (tax credit statement)
  • AIS / TIS (Annual Information Statement)
  • NRO / NRE bank account statements
  • Section 195 TDS certificates (Form 16A)
  • Rent details for Indian house property

Residential status decides scope

Under Section 6, status is set by days spent in India (broadly 182). Only Indian-source income is taxed for an NRI; a returning NRI may fall under transitional RNOR status.

DTAA needs a TRC and Form 10F

To claim treaty relief you need a Tax Residency Certificate from your country of residence and must file Form 10F electronically on the portal; foreign tax credit is claimed via Form 67.

Reconcile 26AS and AIS

Section 195 TDS on NRO interest, rent and property sale shows in Form 26AS/AIS. Reconciling before filing prevents mismatch notices and ensures the excess TDS is refunded.

E-verify within 30 days

After filing you must e-verify the return within 30 days, or it is treated as invalid. Refunds are credited to a pre-validated NRO / Indian bank account.

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Transparent Pricing

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Step by Step

How NRI Tax Filing Works (Step by Step)

The entire process is 100% online through the income-tax e-filing portal, with status updates throughout.

01

Residential Status

Confirm NRI / RNOR by day-count under Section 6 and map your Indian-source income.

02

Documents

Collect Form 26AS, AIS, TRC, NRO/NRE statements and capital-gains reports securely online.

03

Computation & DTAA

Tax on Indian income computed, DTAA relief applied, Form 10F and Form 67 prepared.

04

Review & Approve

You review the draft ITR-2 / ITR-3 — corrections are made if any.

05

E-Filing & Verification

Filed on the income-tax portal, ITR-V delivered and e-verification completed within 30 days.

How Long It Takes

How Long Does NRI Tax Filing Take?

StageExpected Time
Residential status & document collectionDay 1–2
Computation, DTAA relief & form preparationDay 2–4
Client review & approvalDay 4–5
E-filing & e-verificationDay 5–7

A typical NRI return is filed within 3–7 working days once documents are complete. Returns with property sale, capital gains or DTAA relief may take longer, and audit cases follow the 31 October due date.

Compliance Calendar

Key Dates — At a Glance

FrequencyWhat Is Due
Within 30 DaysE-verify the return (Aadhaar OTP / net banking / EVC / ITR-V) · Save the ITR-V acknowledgement for records · Ensure the refund NRO / bank account is pre-validated
RepatriationFile Form 15CA (and Form 15CB where applicable) before remitting · Confirm correct tax has been deducted on the remittance · Keep TRC and DTAA documents ready for the bank
Till 31 DecemberFile a belated or revised return if needed · Correct any error found after filing · Pay any additional tax with interest
Later (ITR-U)File or correct a past return via ITR-U where required · Additional tax applies on an updated return · Keep supporting documents for the assessment period

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

  • Determine your residential status under Section 6 yourself
  • Work out the correct ITR-2 / ITR-3 for your Indian income
  • Reconcile Form 26AS and AIS with NRO/NRE interest and rent
  • Compute capital gains on Indian assets at the right special rates
  • Read the applicable DTAA and apply treaty relief with Form 10F
  • File Form 67 in time to claim foreign tax credit
  • Risk lost refunds, blocked repatriation and mismatch notices

With TaxClue

  • Residential status confirmed under Section 6 by day-count
  • Correct ITR-2 / ITR-3 selected — never the wrong ITR-1
  • 26AS and AIS reconciled before filing
  • Capital gains on Indian assets computed at special rates
  • DTAA relief applied with TRC, Form 10F and Form 67
  • Section 195 TDS reconciled and excess refund claimed
  • Clean, notice-free filing with 30-day support

Skip the guesswork.

Let an expert handle it →
Avoid Delays

Common Mistakes That Delay Your Application

Filing ITR-1, which cannot be used by a non-resident
Assuming resident status without checking the Section 6 day-count
Missing DTAA treaty relief, TRC and Form 10F
Leaving excess Section 195 TDS unclaimed
Computing capital gains on Indian assets at the wrong rate
Not reconciling NRO/NRE interest and rent with Form 26AS/AIS
Filing Form 67 late and losing foreign tax credit
Not e-verifying within 30 days, making the return invalid

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What to Keep in Mind After Filing

Within 30 Days

  • E-verify the return (Aadhaar OTP / net banking / EVC / ITR-V)
  • Save the ITR-V acknowledgement for records
  • Ensure the refund NRO / bank account is pre-validated

Repatriation

  • File Form 15CA (and Form 15CB where applicable) before remitting
  • Confirm correct tax has been deducted on the remittance
  • Keep TRC and DTAA documents ready for the bank

Till 31 December

  • File a belated or revised return if needed
  • Correct any error found after filing
  • Pay any additional tax with interest

Later (ITR-U)

  • File or correct a past return via ITR-U where required
  • Additional tax applies on an updated return
  • Keep supporting documents for the assessment period
Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

  • Filing ITR-1, which a non-resident cannot use, invalidates the return
  • Section 195 TDS is often deducted above the real liability and stays unclaimed
  • Missing the DTAA relief, TRC and Form 10F causes double taxation
  • Filing Form 67 late forfeits the foreign tax credit
  • Not e-verifying within 30 days makes the return invalid
Latest Updates

Regulatory Updates 2025–26

  • 2025: LTCG on listed equity and equity mutual funds is taxed at 12.5% above ₹1.25 lakh; short-term gains at 20% (Sections 112A/111A).
The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep NRI tax expertise handle your return.

02

End-to-End

From residential status to e-verification — fully managed, with minimal effort from you.

03

DTAA Expertise

Treaty relief, TRC, Form 10F and Form 67 handled correctly to avoid double taxation.

04

Fast Turnaround

Committed timelines with proactive status updates. No delays, no excuses.

05

100% Online

Everything over WhatsApp / email — no office visits, wherever you are in the world.

06

Transparent Fees

The professional fee is quoted upfront — ₹0 hidden charges.

Data Care

Your Documents Deserve Professional Care

  • Documents handled by professionals under confidentiality
  • Access limited to the team working on your return
  • Communication over secure digital channels
  • Documents retained only as long as needed for compliance
Talk to a Specialist

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Answers

Frequently Asked Questions

Which income is taxable in India for an NRI?
An NRI is taxed in India only on income received or accruing in India — Indian salary, rent from Indian property, capital gains on Indian assets, and interest or dividends from India. Foreign income earned abroad is not taxed in India.
Which ITR form does an NRI file?
Most NRIs file ITR-2, which covers salary, house property, capital gains and other Indian-source income. NRIs with business or professional income in India file ITR-3. ITR-1 (Sahaj) cannot be used by a non-resident.
What is the due date for an NRI to file the return?
For AY 2026–27 (FY 2025–26) the return is generally due by 31 July for individuals not requiring audit, and 31 October where a tax audit applies. A belated or revised return can usually be filed up to 31 December.
How is residential status decided?
Residential status depends on the number of days spent in India in the financial year under Section 6 — broadly 182 days. A returning NRI may fall under the transitional RNOR status. Status determines exactly what income is taxable in India.
How can an NRI claim relief from double taxation (DTAA)?
Relief is available under the applicable Double Taxation Avoidance Agreement (Sections 90/91) using a Tax Residency Certificate and Form 10F. Foreign tax credit for tax paid abroad on Indian income is claimed by filing Form 67 within the due date.
Can an NRI claim a refund of TDS deducted under Section 195?
Yes. Payments to NRIs attract TDS under Section 195, often at rates higher than the actual liability. Filing the income tax return is how the excess TDS is computed and refunded to the NRI’s NRO account.
How are capital gains on Indian assets taxed for NRIs?
Capital gains on Indian shares, mutual funds and property are taxed at special rates, and the enhanced Section 87A rebate does not apply to such special-rate gains. TaxClue computes the gain and applies any available treaty relief.
How is NRO and NRE account interest treated?
Interest on an NRO account is taxable in India and TDS is deducted (commonly at 30% before treaty relief), so filing a return is how the excess is refunded. Interest on an NRE account is generally exempt while you qualify as an NRI under FEMA.
What is a lower or nil TDS certificate (Form 13)?
An NRI can apply to the Assessing Officer in Form 13 for a lower or nil TDS certificate under Section 197, so that tax is deducted at the correct rate — useful on property sales and rent where the standard Section 195 deduction would otherwise be far higher than the actual liability.
What TDS applies when an NRI sells property in India?
The buyer must deduct TDS under Section 195 on the sale consideration, often well above the actual capital-gains tax. The NRI either obtains a lower-deduction certificate in Form 13 beforehand or files the return afterwards to claim the excess TDS as a refund.
What is needed to repatriate funds from India?
Repatriation of funds by an NRI generally requires Form 15CA and, where applicable, a Chartered Accountant’s certificate in Form 15CB confirming that the correct tax has been deducted before the remittance.
Can NRIs file NRI returns through TaxClue?
Yes. TaxClue determines your residential status, selects the correct ITR-2/ITR-3, reconciles Form 26AS and AIS, applies DTAA relief with the TRC, Form 10F and Form 67, and claims Section 195 TDS refunds — all 100% online.
How are NRIs taxed in India on their income?
An NRI is taxed in India only on Indian-source income — Indian salary, rent from Indian property, capital gains on Indian assets, and interest or dividends from India. Foreign income earned abroad is not taxed in India. The residential status under Section 6 (broadly based on 182 days in India) determines the exact scope of taxable income.
What is RNOR status and how does it help a returning NRI?
A Resident but Not Ordinarily Resident (RNOR) is a transitional status a returning NRI often qualifies for in the first two or three years after coming back. During RNOR years your foreign income generally stays outside the Indian tax net, and only Indian-source income (and foreign income from a business controlled from India) is taxed. Planning this transition can save substantial tax.
How does FEMA affect an NRI's taxes and bank accounts?
FEMA governs your residential status for exchange-control and banking purposes, which is separate from the income-tax residential status under Section 6. It decides whether you hold NRE, NRO or FCNR accounts, how funds are repatriated, and the Form 15CA/15CB requirement on remittances. We align the FEMA and income-tax positions so filing and repatriation are consistent.
How is an NRI taxed on dividends and interest from India?
Dividends from Indian companies paid to an NRI are taxable and subject to TDS under Section 195 (often 20% before treaty relief), while NRO interest attracts TDS around 30%. Many DTAAs cap these rates lower — for example dividends at 10–15% — which you claim using a TRC and Form 10F, recovering excess TDS as a refund on filing.
Do NRIs need to report foreign assets in the Indian return?
A person taxed as a non-resident does not report foreign assets in Schedule FA. But if you qualify as a resident (including RNOR in some cases) for the year, disclosure of foreign assets and income in Schedule FA of ITR-2/ITR-3 becomes mandatory. We confirm your status first and complete Schedule FA correctly where it applies.
Verify Everything

Official Sources & Legal References

Every regulatory detail on this page is drawn from primary law and official government sources. Verify them directly:

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File Your NRI Tax Return with a CA

Expert-managed NRI income tax filing for AY 2026–27 — residential status, correct ITR-2/ITR-3, 26AS & AIS reconciled, DTAA relief with Form 10F & Form 67, and Section 195 TDS refunds. Consultation, transparent fee quoted upfront, zero hidden charges.

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