NRI Income Tax Return Filing in India

6 min read · finshark knowledge centre

a non-resident indian (nri) is taxed in india only on income that arises or is received in india — such as rent, interest, dividends or capital gains here. salary earned abroad is generally not taxed in india.

When an NRI Must File

• indian income above the basic exemption limit;
• to claim a refund of tds deducted (often on nro interest, rent or property sale);
• to carry forward a loss;
• capital gains on indian shares, mutual funds or property.

Which ITR Form

nris generally file itr-2 (or itr-3 if they have indian business income). itr-1 is not available to non-residents.

TDS Refunds & DTAA Relief

tds on nri income is often deducted at higher rates than your actual liability — for example on the sale of property or on nro interest. filing a return lets you claim the excess back, and india's double-taxation avoidance agreements (dtaa) can reduce or offset tax where you're taxed in two countries.

How We Help Nris

we handle residential-status determination, the right form, tds-refund claims, lower-deduction certificates and dtaa relief — managed remotely over email and whatsapp.

nri filing — talk to a ca ca in pune

this article is general information for indian businesses, not professional advice. speak to us before acting on it.