Free Tool • Tax Year 2026-27
Do I Need to Filean Indian ITR as an NRI?
Income below the exemption limit doesn't always mean you can skip filing — and TDS deducted on your Indian income is often money you're leaving on the table. Answer a few questions to find out where you stand.
Do I Need to File?
For tax year 2026-27 (1 April 2026 – 31 March 2027)
Rent, capital gains, interest, business/professional income earned in India — before deductions.
A few more questions — check any that apply to you this year
Enter your income above to see whether filing is required.
"My income is small, so I don't need to file" — usually wrong
Most NRIs assume the only question is whether their Indian income crosses the basic exemption limit — ₹4 lakh under the new regime, ₹2.5 lakh under the old one. That is the main trigger, but it is not the only one. A handful of high-value transactions — a large current account deposit, significant foreign travel spend, high electricity consumption — make filing mandatory on their own, regardless of income.
The more common situation we see, though, is the opposite problem: income comfortably below the exemption limit, but TDS already deducted at source — often a large chunk of it, on a property sale or rental payment. Filing is not mandatory here, but skipping it means leaving that money with the government permanently. A return is the only way to get it back.
One thing NRIs do NOT have to worry about: foreign asset reporting. Schedule FA — disclosing foreign bank accounts, investments and signing authority — applies to residents only. As a non-resident, your Indian return covers your Indian income and assets, not what you hold abroad.
Where we help
- • Confirming whether filing is mandatory or simply worthwhile in your case
- • Preparing and filing your Indian ITR as an NRI, choosing the right form and regime
- • Claiming refunds of excess TDS deducted on property sales, rent or interest
- • Carrying forward losses correctly and on time
- • DTAA relief where your Indian income is also taxed in your country of residence
Frequently Asked Questions
What is the basic exemption limit for an NRI?
₹4 lakh under the new (default) tax regime for tax year 2026-27, or ₹2.5 lakh under the old regime if you opt for it. Unlike resident senior citizens, NRIs do not get a higher exemption limit based on age — the same limit applies regardless of how old you are.
My income is below the exemption limit but TDS was deducted — do I still need to file?
Filing is not mandatory in that case, but it is strongly recommended — it is the only way to claim back the TDS as a refund. This comes up constantly with NRI property sales, where TDS is deducted on the full sale value regardless of your actual tax liability.
Do I have to file if I have no income but deposited a large amount in a current account?
Yes. Depositing more than ₹1 crore (aggregate) in one or more current accounts in a financial year makes filing mandatory, regardless of your income level. This is one of a small number of high-value transaction triggers that require filing on their own.
What other situations force me to file regardless of income?
Spending more than ₹2 lakh on foreign travel for yourself or someone else, or more than ₹1 lakh on electricity consumption in a year, both make filing mandatory on their own. So does wanting to carry forward a business or capital loss to future years — you lose that right if you don't file on time.
Do NRIs have to report foreign assets or foreign bank accounts in their Indian ITR?
No. Reporting foreign assets and signing authority over foreign accounts (Schedule FA) is a requirement for residents only. As an NRI, you report Indian income and assets, not your foreign holdings.
I sold property in India as an NRI — will I definitely need to file?
Almost always, yes. Capital gains on a property sale are Indian-source income and typically push you well above the exemption limit, and TDS is deducted on the full sale value regardless. Filing is both mandatory and the only way to claim any excess TDS refund — check the numbers with our Property TDS Calculator first.
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