NRE / NRO income only
Standard NRI - interest, rent, capital gains in India.
- NRO interest taxed at 30% + cess (TDS deducted)
- NRE interest fully exempt
- Rental income at slab + 30% TDS
- Capital gains on listed shares - 12.5% LTCG / 20% STCG
ITR for NRIs
File your NRI return - only Indian-source income, DTAA-protected.
An NRI's Indian return covers only India-source income - rent, interest, capital gains, business in India. Foreign salary, foreign rentals and foreign interest stay outside the Indian tax net. We file ITR-2 / ITR-3, claim DTAA benefits and reconcile TDS at 20-30% withheld at source.
Qualified CA / CS partners5-7 working daysBest for: Non-Resident Indians, RNORs
Starting at
₹3,999 onwards
NRI ITR
Non-Resident Indians, RNORs
Residency determination
ITR-2 / ITR-3 with Schedule TR / FSI
DTAA + Form 67 (foreign tax credit)
TDS @ 20-30% reclaim
Timeline
5-7 working days
What it is
NRI ITR, explained in plain English.
An NRI - under Section 6 of the Income Tax Act - is taxed only on income that accrues, arises or is received in India. Section 115AB-115BAC defines special rates for NRIs on investment income. The challenge is residency status, DTAA classification of income types, and reclaiming the high TDS (20-30%) that India deducts upfront at source on NRO interest, rent and capital gains.
TL;DR
Only Indian-source income is taxable. File ITR-2 (no business) or ITR-3 (business). DTAA can cap rates at 10-15%. Reclaim TDS via the return; carry NRE interest as exempt.
Key terms
The vocabulary you'll see on the portal.
NRI (Section 6)
Resident if 182+ days in India in the year, or 60+ days plus 365+ days in the preceding 4 years (with carve-outs).
RNOR
Resident but Not Ordinarily Resident - transitional status with foreign income exempt for 2-3 years.
DTAA
Double Tax Avoidance Agreement - bilateral treaty that caps tax rates on specific income types.
TRC
Tax Residency Certificate from your foreign country - mandatory to claim DTAA benefits in India.
Routes & scenarios
Match the situation to the right fix.
Investment-heavy (PIS) NRI
Portfolio Investment Scheme account, MF SIPs, equity holdings.
- Section 111A / 112 capital gains
- DTAA cap on dividend (15-25%)
- TDS at 10-20% on MF redemption
- Schedule FA + FSI for foreign accounts
NRI business / consultancy in India
NRIs running a business or consultancy that earns Indian income.
- ITR-3 with PGBP schedule
- TDS by Indian payer at 20-30% (Section 195)
- DTAA-relief Form 13 / Form 10F
- PE / business connection (BEPS) analysis
The process
NRI ITR - from kickoff to confirmation.
01
Residency
We compute days in India, RNOR status and confirm tax residency in the foreign country via TRC.
02
Income mapping
Bucket each income stream as Indian-source (taxable), foreign-source (NR-exempt) and DTAA-treated.
03
TDS reconcile
26AS + AIS pulled, Section 195 deductions reconciled, DTAA-relief computed via Form 67.
04
File + refund
ITR-2 / ITR-3 e-filed, foreign-bank refund details added, EVC / DSC verification; refund usually in 60-90 days.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Passport (visa pages) + date-stamp evidence
TRC from foreign country (DTAA claim)
NRE / NRO bank statements
Form 26AS, AIS, TIS
Rental agreements + property tax receipts
Broker / MF capital gains statements
PIS account statement
NRI ITR FAQ
Common questions, answered by partners.
Still unsure if NRI ITR is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Same as residents - 31 July (non-audit), 31 October (audit), 30 November (international transactions). NRIs cannot file ITR-1 (Sahaj) even if income is below Rs 50 lakh.
Ready when you are
Let's get your NRI ITR sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.