For FY 2025-26 (AY 2026-27), most NRIs must file their Indian income tax return by 31 July 2026 (31 October 2026 if audit applies), pay advance tax in four instalments on 15 June, 15 September, 15 December and 15 March if their tax payable is ₹10,000 or more, and meet monthly TDS deposit and quarterly Form 27Q return deadlines. Buyers of NRI property must deposit TDS by the 7th of the following month and NRI sellers should secure a Form 13 lower/nil TDS certificate before the transaction; foreign remittances need Form 15CA / 15CB before the funds leave India.
Last reviewed: June 2026 · Updated for AY 2026-27
Last reviewed: July 2026 - confirm any CBDT extensions before relying on these dates. The dates below are the statutory deadlines under the Income-tax Act for FY 2025-26 / AY 2026-27; the CBDT occasionally extends specific dates by circular, so always check for a live extension before the last day.
The full set of Indian tax deadlines an NRI is likely to touch during FY 2025-26, in one place.
| Date | Obligation | Applies to |
|---|---|---|
| 15 Jun 2026 | Advance tax 1st instalment (15% cumulative) | NRIs with tax payable of ₹10,000 or more |
| 15 Sep 2026 | Advance tax 2nd instalment (45% cumulative) | NRIs with tax payable of ₹10,000 or more |
| 15 Dec 2026 | Advance tax 3rd instalment (75% cumulative) | NRIs with tax payable of ₹10,000 or more |
| 15 Mar 2027 | Advance tax final instalment (100% cumulative) | NRIs with tax payable of ₹10,000 or more |
| 31 Jul 2026 | Income tax return (ITR) filing due date for FY 2025-26 (AY 2026-27), non-audit cases | Most NRIs (ITR-2 or ITR-3) |
| 31 Oct 2026 | ITR due date for audit cases | NRIs with business/professional income subject to audit |
| 31 Dec 2026 | Belated or revised return for AY 2026-27 | NRIs who missed or need to correct the original ITR |
| 7th of each month | TDS deposit due (e.g. a buyer's TDS on property purchased from an NRI) | Deductors, including resident buyers of NRI property |
| 31 Jul / 31 Oct / 31 Jan / 31 May | Quarterly TDS return (Form 27Q) | Deductors reporting TDS on payments to NRIs |
| Before remittance | Form 15CA / 15CB for foreign remittances | NRIs and remitters sending funds out of India |
| Before the transaction | Lower/Nil TDS certificate (Form 13) | NRI property sellers seeking reduced TDS under Section 195/197 |
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