How to File ITR as an NRI — 7 Steps for AY 2026‑27

Count your days in India between April 1, 2025 and March 31, 2026 using passport stamps and airline history. Even one extra day can shift your status from NR to RNOR and change your tax liability materially.

NRO/NRE bank statements, Form 26AS, AIS (Annual Information Statement), rent agreements, broker capital gains statements (CAMS/KFintech for MFs), property sale documents. Cross-check every TDS entry in 26AS against your actual income.

Get your Tax Residency Certificate from your country's tax authority. File Form 10F electronically on the Indian income tax portal. Share both with your bank and any other income payers — this enables them to deduct TDS at the reduced DTAA rate instead of the standard 30%.

Most NRIs use ITR-2 — for salary, rental income, capital gains from stocks/MFs/property, and foreign assets. Use ITR-3 only if you run a business or have professional income from India. If Indian assets exceed ₹1 crore, foreign asset disclosure in Schedule FA is mandatory.

New Regime is the default. Switch to Old Regime only if your Indian deductions (80C, 80D, home loan interest) are substantial. Remember: NRIs cannot claim 80TTA (savings interest exemption), and HRA exemption applies only if you receive salary from an Indian employer for India-based work.

Log in at incometax.gov.in → e-File → Income Tax Returns → AY 2026-27 → ITR-2 → Online mode. Fill salary/rental/capital gains schedules. If RNOR or ROR, declare foreign assets, foreign bank accounts, and foreign income in Schedule FA and Schedule FSI. Pre-validate your Indian bank account for refunds.

An unfiled return is invalid until verified. E-verify using Aadhaar OTP, net banking, or a Digital Signature Certificate (DSC). NRIs without Indian mobile access can use DSC. Non-verification within 30 days means your return is treated as not filed — and TDS refunds are blocked.