A step-by-step rundown of the documents, deadlines, and disclosures every NRI needs to get right before filing their Indian income tax return.
Your tax liability in India depends entirely on your residential status — Resident, Non-Resident (NRI), or Resident but Not Ordinarily Resident (RNOR). This is based on the number of days spent in India during the financial year and the preceding years. Getting this classification wrong can lead to either overpaying tax or missing mandatory disclosures, so it's the first thing your CA should confirm.
NRIs are taxed in India only on income that is earned or accrued in India — rental income from Indian property, capital gains on Indian assets, interest on NRO accounts, and salary received for services rendered in India. Foreign income (salary abroad, foreign bank interest) is generally not taxable in India for NRIs, but it may still need to be disclosed depending on your residential status.
Before your consultation, collect: Form 26AS and AIS/TIS (tax credit statements), NRO/NRE bank statements, TDS certificates from tenants or banks, capital gains statements from brokers, and proof of any foreign tax paid (for DTAA claims). Having these ready dramatically speeds up the filing process.
The standard due date for filing returns without business income is July 31st following the end of the financial year (April–March). Missing this deadline can attract late fees under Section 234F and interest on any unpaid tax. If you have foreign assets to report, accuracy matters more than speed — book a consultation early to avoid last-minute errors.
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