ITR filing FY 2025-26: July 31, 2026 is the deadline to file income tax returns for salaried taxpayers and pensioners. Non Resident Indians (NRIs) are also required to offer their Indian income to tax in their India tax return – income received, accrued or deemed to accrue in India, such as salary for services rendered in India, rental income from property in India, interest from bank accounts, capital gains or other India-sourced income.For Non-Resident Indians (NRIs) who are rushing at the last minute to file their tax return, here’s a quick guide.
NRI tax filing: Quick guide
Parizad Sirwalla, Partner and Head – Global Mobility Services, Tax, KPMG in India shares some important pointers and tips:The return filing process and mandatory return filing requirement for NRIs is broadly similar to that of resident taxpayers, as returns are filed through the same Income Tax e-Filing portal using the applicable ITR form. However, NRIs should first confirm their tax residential status for the relevant financial year and accordingly report their taxable income.First-time filers should register on the Income Tax e-Filing portal at incometax.gov.in, ensure that their PAN, bank account and contact details are updated and keep supporting documents relating to income and taxes deducted readily available before filing the return.The applicable income tax return form for NRIs is generally ITR-2, where there is no business or professional income. In case of business or professional income, ITR-3 should be used, in which case your deadline is August 31, 2026.Also Read | ITR filing deadline nears: How to file income tax return online on e-filing portal – quick 15-step guideBefore filing, NRIs should review Form 26AS, Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) to verify tax deducted at source, income details and other reported transactions.It is important for the NRIs to assess the benefit available, if any, under a Double Tax Avoidance Treaty (DTAA) which India may have with their host country. As an example, for US tax residents (being Non-residents of India) the Indian tax on their India interest income cannot exceed 15 per cent.After logging in to the portal with PAN and password, NRIs should select the relevant assessment year (AY 2026-27 for the financial year ended 31 March 2026), choose the applicable ITR form, verify the pre-filled details, report taxable income, calculate appropriate tax payable (e.g. dividend from Indian company shares taxable at flat rate of 20 per cent etc.) or refund and submit the return. It is also important for NRIs to report the details of their days of stay in India in the relevant financial year and past year years in the ITR form along with their country of tax residence and the tax identification number in such country.The filing process is completed only after the return so submitted is e-verified through various options (e.g. Aadhaar OTP etc.,). NRIs who are unable to e-verify the return through Aadhaar OTP, net banking, bank account, demat account or other electronic options may verify the return by sending a hard copy of signed ITR-V acknowledgement to the Centralized Processing Centre, Income Tax Department, Bengaluru.