File ITR in India explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
NRIs must file an income-tax return in India if they have taxable Indian income above the basic exemption. Here is how.
When NRIs must file
- Indian-source income (rent, capital gains, interest) exceeds the basic exemption
- To claim a refund of excess TDS
- To carry forward losses
How to file
- Use ITR-2 (or ITR-3 for business income)
- Report only Indian-source income and claim DTAA relief where applicable
- Verify TDS in Form 26AS/AIS and e-verify the return
Note
NRIs are taxed only on Indian income; foreign income is not taxable in India.
Frequently Asked Questions
Do NRIs have to file ITR in India?
Yes, if Indian-source income exceeds the basic exemption, or to claim a refund.
Which ITR do NRIs file?
Usually ITR-2 (ITR-3 for business income).
Is foreign income taxable for NRIs?
No — NRIs are taxed only on Indian-source income.
How can NRIs avoid double taxation?
By claiming DTAA relief with a TRC and Form 10F.
Need help with this?
TaxClue's CA/CS experts handle GST, income tax and compliance end-to-end — fully online, transparent pricing.
Talk to an expert →