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Global & NRI Desk

NRI tax filing in India

An overview of when a non-resident Indian (NRI) or Overseas Citizen of India (OCI) may need to file an Indian income tax return, and the information usually needed. This page is general information.

Residential status

Residential status decides the tax position

For Indian income tax, an individual’s treatment depends on residential status for the tax year. It is determined under section 6 of the Income-tax Act, 2025 from the number of days spent in India in the tax year and in the preceding years. Citizenship, an OCI card or a foreign passport does not by itself decide it.

Residence under the Income-tax Act is separate from residence under the Foreign Exchange Management Act, 1999 (FEMA). An individual can be treated differently under the two laws. See Foreign remittance and FEMA.

A non-resident is generally taxed in India on income that is received in India, or accrues or arises in India, or is deemed to do so. Income earned and received outside India is generally outside the Indian tax net for a non-resident, but the facts of each case should be examined.

Indian income

Income commonly seen in NRI cases

Tax may be deducted at source on payments to a non-resident. Deduction does not always settle the final liability.

Property

Rent from property in India, and capital gains on the sale of land, buildings or flats.

Investments

Interest on NRO deposits, dividends, and capital gains on shares and mutual fund units.

Business or services

Income from a business, profession or employment carried on or performed in India.

Return filing

When a return may be required

Section 263 of the Income-tax Act, 2025 sets out who must furnish a return of income. For an individual, a return is required where total income for the tax year, computed without giving effect to the provisions on tax deduction at source and to certain deductions, exceeds the maximum amount not chargeable to income-tax. A return is also needed to carry forward a loss under the head “Profits and gains of business or profession” or “Capital gains”.

A return is commonly filed even where it is not compulsory, for example to claim a refund of tax deducted at source or to claim relief under a Double Taxation Avoidance Agreement (DTAA).

The due date for most individuals is 31 July after the end of the tax year. It is 31 October where accounts are required to be audited. A return can be furnished late within nine months from the end of the tax year, a revised return within the same period, and an updated return within 48 months from the end of the financial year following the tax year, subject to the conditions in section 263. Please confirm the dates currently notified before relying on them.

Official text: Section 263, Income-tax Act, 2025 ↗

Information

Information usually needed

Identity and status

PAN, passport details and travel records showing days of stay in India.

Income and tax credits

Bank statements, TDS certificates, Form 26AS or Annual Information Statement, and sale or rental documents.

Treaty documents

Where DTAA relief is claimed: Form 41 (earlier Form 10F) and a tax residency certificate from the country of residence.

FAQ

Common questions

Does an OCI card make me a resident or a non-resident?

Neither. Residential status for tax is determined by days of stay and the other conditions in section 6 of the Income-tax Act, 2025, not by citizenship or OCI status.

Is a return needed if tax has already been deducted at source?

Possibly. Section 263 looks at total income computed without giving effect to the tax deduction provisions, so deduction at source does not by itself remove the filing requirement. A return may also be needed to claim a refund.

What if the due date has been missed?

A return can still be furnished within nine months from the end of the tax year, or before assessment is completed, whichever is earlier. An updated return is possible within 48 months, subject to the conditions in the Act.

Is a Form 146 or Form 145 needed for these matters?

Those forms relate to payments made to a non-resident, not to the non-resident’s own return. See Form 146 and Form 145.

These answers are general information and not advice for any specific case. Laws, forms and limits change; please check the current official source.

Related pages

Related pages

Form 146 and Form 145

Foreign remittance forms under the Income-tax Act, 2025.

Foreign remittance and FEMA

LRS, remittance of assets and the related tax forms.

CA services in Indore

Services available from the Indore office.

Global & NRI Desk

Cross-border matters for foreign companies, NRIs and OCIs.

Contact

Contact Mahendra Badjatya & Co

Send an enquiry or call, giving a brief description of the matter and the country you are in. Time zones can be accommodated.

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