How to File NRI ITR in India: Complete Guide for FY 2025-26 | NRI Tax Filing Services by MI & Associate
Who is an NRI (Non-Resident Indian) for Income Tax Purposes?
Before filing ITR, the first step is to determine whether your client qualifies as an NRI under the Income Tax Act, 1961.
As per Section 6 of the Income Tax Act:
A person is treated as an NRI if:
- They were in India less than 182 days during the financial year
OR
- They were in India less than 60 days in the financial year AND less than 365 days in the preceding 4 years
Who Should File ITR as an NRI?
An NRI is required to file ITR in India if:
- Income earned or received in India exceeds ₹2.5 lakh
- Income from rent, property sale, capital gains, or NRO interest
- Want to claim a refund on TDS
- Have investments like stocks or mutual funds in India
- Want to claim DTAA (Double Taxation Avoidance Agreement) benefit
📅 Documents Required for NRI ITR Filing
- PAN card
- Passport (to prove residency status)
- Form 26AS / AIS
- NRO/NRE account statements
- Capital gains/property sale documents
- TRC (Tax Residency Certificate)
- Proof of tax paid abroad
Which ITR Form is Applicable for NRI?
- ITR-2: For capital gains, multiple properties, foreign assets
- ITR-3: If the NRI has income from business/profession
- Note: ITR-1 is NOT allowed for NRIs
🌐 What Type of Income is Taxable in India for NRIs?
Taxable:
- Salary earned or received in India
- Rent from Indian property
- Capital gains on Indian assets
- Interest on NRO accounts
- Dividends from Indian companies
Not Taxable:
- Interest on NRE/FCNR accounts
- Foreign income (not received in India)
🔢 DTAA & Form 67: Claiming Foreign Tax Credit
If an NRI has paid tax abroad, they can claim relief via Form 67 before filing the ITR.
Relief available under:
- Section 90: Countries with which India has DTAA
- Section 91: Other countries
Details needed in Form 67:
- Foreign income & tax paid
- Country and TIN
- Currency conversion using SBI TT Buying rate
✅ Step-by-Step Process to File NRI ITR
- Determine Residential Status
- Collect required documents
- Login to Income Tax Portal
- Select applicable ITR Form
- Report income, claim deductions, validate TDS
- Upload Form 67 (if claiming DTAA)
- Verify return using Aadhaar OTP, EVC, or DSC
❌ Common Mistakes to Avoid
- Using ITR-1 for NRI clients
- Skipping Form 67 for DTAA
- Wrong currency conversion
- Using a savings account for refund (use NRO account)
Why Choose MI & Associate for NRI ITR Filing?
- ✔️ Expert handling of NRI Taxation
- ✔️ Fast and accurate filing with DTAA guidance
- ✔️ TDS Refunds, Property Sale Tax Help
- ✔️ Foreign income & Form 67 support
📞 Contact Us Today
MI & Associate – Tax & Legal Consultancy
- 📱 Call/WhatsApp: 8077128930
- 📧 Email: miassociate.adv@gmail.com
- 🌎 Helping NRI clients in USA, UAE, Canada, UK, etc.
📢 Final Words
Filing NRI ITR is crucial for legal compliance, refund claims, and avoiding penalties. Trust MI & Associate for a professional, reliable, and expert tax filing experience tailored for NRIs worldwide.
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