Tax Filing in India by Non Resident Individual(NRIs)

Hey friends,

If you are anon-resident Indian, you shall be aware of a few basic points mentioned below to file income tax return with ease in India(F.Y 2019-20)-

  1. If you are an NRI and you have income in India, other than income from a business or a profession then ITR form applicable for you is ITR2.
  2. If an NRI has income from business or profession also then applicable form is ITR3.
  3. You can e-file your tax return by filling the excel utility available on Indian Income tax e-filing India website and then uploading it through your online Indian income tax account.Second way is to login to your online income tax account and then fill the ITR online.
  4. You have to fill personal details like PAN, Date of Birth, Contact no., Address etc in respective boxes.
  5. Aadhar no. is not mandatory for non-residents
  6. If person is non-resident then he or she has to specify the Jurisdiction of Residence(country in which he was resident in previous year) and TIN(Tax identification no. like SSN/SIN/TFN, whatever applicable)in that jurisdiction. If an NRI doesn’t has any TIN in his jurisdiction country then he can mention Passport no. along with the country in which it is issued.
  7. In case a person is anon-resident but a Citizen of India or Person of Indian Origin then number of days he stayed in India for previous year and four preceding years shall also be specified.
  8. There are many schedules to be filled with details like Salary, Pension, Rent, Capital Gain on Sale of Immovable Property and Securities, Interest on FDs and Savings accounts etc in respective heads, depending on the kind of income you are earning in India.
  9. If NRI has any exempt income like dividend with in prescribed limit, interest on NRE account, an agricultural income etc, that can be filled in exempt income head.
  10. Few common deductions which NRIs can claim are premium payment of Life Insurance and Health Insurance policies (u/s 80C and 80D), Interest Income up to INR 10,000 on NRO saving account in India (u/s 80TTA) and Donations (u/s 80G).
  11. If an NRI wants to claim tax relief on any Income in India in which he has paid tax outside India then he shall fill FSI and TR schedules available in the ITR utility.
  12. If the total income in India exceed INR 50 Lakh then an Asset-Liability schedule is mandatory to be filled to provide details of assets and liabilities in India.
  13. Details of TDS, Advance tax and Self Assessment Tax shall be provided in respective schedules.
  14. Due to Covid19 pandemic, tax filing deadline i.e last date of filing tax return without late payment fee for F.Y 2019-20 has been extended to 30th Nov, 2020.
  15. Infact last date of filing income tax return for F.Y 2018-19 is also extended to 30th Sept, 2020. So, those NRIs who missed e-filing of their tax return for F.Y 2018-19, they still have some time to complete it.

Our aim is to make a person understand about basics of tax filings in India. Focus is mainly on NRIs who do not have any tax background and are not in touch with Indian tax norms anymore, in simple words. I hope this clears few of the doubts, most of the NRIs have in their mind regarding tax filing in India for F.Y 2019-20.

Please feel free to write to us with your questions at or you can call/whatsapp us at +91 9910075924 for online tax services in India.

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