All ITR due dates (31 July, 31 October, 30 November, 31 December) live on our tax calendar guide.
1. The deadlines that matter most for NRIs
Direct answer: the NRI compliance calendar for FY 2026-27 is anchored by four advance tax dates, two ITR due dates, one belated-return cut-off and a rolling Form 145/146 (formerly 15CA/15CB) requirement for every repatriation.
| Date | Compliance |
|---|---|
| 15 Jun 2026 | Advance tax — 1st instalment (15%) |
| 15 Sep 2026 | Advance tax — 2nd instalment (cum. 45%) |
| 15 Dec 2026 | Advance tax — 3rd instalment (cum. 75%) |
| 15 Mar 2027 | Advance tax — 4th instalment (100%) |
| 31 May 2027 | Q4 TDS return (Form 26Q/27Q) and Form 16A issuance |
| 31 Jul 2027 | ITR filing — non-audit NRIs (tax year 2026-27) |
| 31 Oct 2027 | ITR filing — audit cases |
| 31 Dec 2027 | Belated / revised return (tax year 2026-27) |
2. ITR filing due dates (tax year 2026-27)
Direct answer: the NRI ITR due date for non-audit cases is 31 July 2027; 31 October 2027 if accounts are audited; and a belated or revised return can still be filed by 31 December 2027.
Most NRIs file a non-audit ITR-2 covering NRO interest, rental income, capital gains on shares or property, and DTAA-relieved income. The 31 July 2027 deadline is the one that matters. Audit cases (typically business or professional income above the Section 63 (earlier section 44AB) threshold) get until 31 October 2027.
Missed the date? A belated return under Section 263(4) (earlier section 139(4)) is available up to 31 December 2027, with a Section 428 (earlier section 234F) late fee and interest. Beyond that, an updated return (ITR-U) under Section 263(6) (earlier section 139(8A)) can run for an extended window — see our note on NRI income-tax notices and ITR-U.
3. Advance tax instalments
Direct answer: if estimated Indian tax after TDS exceeds Rs 10,000 for the year, an NRI must pay advance tax in four instalments — 15% by 15 June, 45% (cumulative) by 15 September, 75% by 15 December and 100% by 15 March.
The trap is that Section 393 (earlier section 195) TDS does not always cover the full liability — property sales, capital gains on shares outside the broker withholding net, and rental income above the TDS threshold often leave a residual tax that must be paid as advance tax. Shortfall and deferral trigger interest under Sections 424 and 425 (earlier sections 234B and 234C).
4. TDS on NRI income and quarterly returns
Direct answer: NRI income is withheld under Section 393 (earlier section 195) by the payer (buyer, tenant, broker, AMC); the deductor files quarterly TDS returns (Form 27Q for non-resident payments) and issues Form 16A by the statutory date.
Section 393 (earlier section 195) deductions on a property sale are the largest single item most NRIs face — usually higher than the real tax. A lower-deduction certificate under Section 395 (earlier section 197) is the clean fix. Quarterly Form 27Q returns are due 31 July, 31 October, 31 January and 31 May; Form 16A follows within 15 days of each return. The same TDS feeds your AIS and 26AS and must reconcile with your ITR — see the Income-Tax Act 2025 NRI summary for the current rate stack.
5. Repatriation paperwork timing — Form 145/146 (formerly 15CA/15CB)
Direct answer: every outward remittance of taxable Indian-source funds from an NRO account needs an online Form 145 (formerly 15CA), supported by a Chartered Accountant's Form 146 (formerly 15CB) where applicable, and sits within the FEMA cap of USD 1 million per NRI per financial year.
Form 145/146 (formerly 15CA/15CB) is not an annual filing — it runs on the bank's clock, transaction by transaction. The CA only signs against clean documentation (source proof, tax paid, treaty position). Plan the paper trail before the remittance, not after. The USD 1M FEMA ceiling is per financial year (1 April to 31 March), so a sale closing in March often splits across two years. Full mechanics are on the NRI repatriation advisory page, and foreign-asset disclosure is covered in Schedule FA & FATCA for NRIs.
6. The RNOR window — why the date you return matters
Direct answer: NRIs planning to return to India should align the move, starting from their actual move date and upcoming financial events, with the RNOR (Resident but Not Ordinarily Resident) window, which keeps foreign income and most foreign-asset disclosures out of the Indian net for up to three years.
The window opens or closes by days, not months. Landing on 31 March versus 2 April of the move year can swing your residency status, your RNOR eligibility and whether foreign salary, 401(k) growth or RSU vests fall inside Indian tax. The full decision tree is on the RNOR planning page — model the date before you book the flight.
7. Penalties — interest under sections 423 to 425 (earlier 234A/B/C) and late fee under section 428 (earlier 234F)
Direct answer: miss a deadline and the cost stacks: section 423 (earlier 234A), interest on tax unpaid after the due date; section 424 (earlier 234B), interest on advance-tax shortfall; section 425 (earlier 234C), interest on instalment deferral; and section 428 (earlier 234F), the late-filing fee of up to Rs 5,000 for a belated return.
On a typical NRI property-sale return, late filing plus a missed advance-tax instalment can add 1-1.5% per month of interest on top of the late fee — quickly material against a Section 393 (earlier section 195) TDS that was already over-deducted. File early, pay early; recover later.