What is taxable for an NRI
NRIs are taxed in India only on income received, accrued or arising in India: rent from Indian property, interest on NRO accounts and FDs, capital gains on Indian assets, and Indian business or professional income. Foreign salary earned abroad is generally not taxable in India.
When filing is needed
- Indian income above the basic exemption limit
- Capital gains from property, shares or mutual funds
- TDS refund claims
- To carry forward losses or claim foreign tax credit relief
Documents
- PAN, passport and visa / residency proof
- NRO/NRE statements, TDS certificates, Form 26AS, AIS
- Rental agreements, property sale and purchase deeds
- Foreign tax residency certificate (TRC) and Form 10F for treaty claims
Which form and how
Most NRIs use ITR-2 (no business income) or ITR-3. Returns can be filed and e-verified from abroad (Aadhaar OTP is not possible without an Indian mobile; alternative verification methods are available).
Not sure of status? Use the NRI status calculator, then see our NRI tax filing service.
Need expert help with this?
Talk to the GstMan team. We will guide you step by step.
General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
