01
Fix your residential status first
As an NRI you pay Indian tax only on India-sourced income, and you file a return when that income crosses the basic exemption limit or when you want to reclaim TDS. Everything starts with Section 6: status turns on days in India in the financial year (1 April–31 March), not your passport. Broadly non-resident if in India under 182 days, with the tighter 120-day test and the deemed-resident rule for Indian-source income above ₹15 lakh. Everything else follows from this.
02
Know what India can tax
Only India-sourced income enters the Indian return: salary for services rendered in India, rent from Indian property, capital gains on Indian assets, and NRO interest. Foreign income stays out while you are non-resident, and NRE/FCNR interest is exempt under Section 10.
03
Check whether you must file
File if India income exceeds the basic exemption limit (₹4,00,000 new regime / ₹2,50,000 old regime for FY 2025-26). Also file to claim a refund of excess TDS (typical on a property sale) or to carry forward a loss. This guide covers the filing process; for the rate that applies to each type of income — slab rates, LTCG, STCG, dividends and NRO interest TDS — use the companion reference at /guides/nri-income-tax-rates-india.
04
Use the right ITR form
NRIs cannot use ITR-1. Use ITR-2 for salary, house property, capital gains and other income, or ITR-3 if there is Indian business or professional income. Picking the wrong form is the single most common reason NRI returns get marked defective.
05
File online before the due date
File on incometax.gov.in. The due date is 31 July following the financial year for non-audit cases — 31 July 2026 for FY 2025-26. Reconcile income against Form 26AS and AIS, choose old or new regime, pay any balance tax, then e-verify. Aadhaar OTP works for NRIs with an Indian mobile linked; otherwise use net-banking or a DSC.
06
If two countries tax the same income, use the DTAA
A Double Taxation Avoidance Agreement prevents the same income being taxed twice — via exemption or foreign tax credit. Claim it with a Tax Residency Certificate (TRC) from your country of residence and Form 10F filed on the portal. This is where NRIs in the US, UK and the Gulf save the most.
07
The short version
Confirm non-resident status under Section 6, list only India income, check it against the exemption limit (file anyway for a refund), use ITR-2, file by 31 July, and claim DTAA relief with a TRC and Form 10F. For the rate on each income head, jump to /guides/nri-income-tax-rates-india; for a full advisory engagement, see /services/nri-taxation.