--- title: "NRI ITR Filing — India Income" url: https://www.anukram.in/itr-nri.html description: "NRI ITR filing for AY 2026-27 at ₹1,499. Indian income from rent, FDs, dividends, capital gains. DTAA relief applied. Claim excess TDS refund. Expert-led service." updated: 2026-10-04 source: Anukram, Hyderabad (anukram.in) license: Free to read, quote and cite with a link to anukram.in. General information, not professional advice. --- Income Tax # NRI ITR Filing — India Income FY 2025-26 (AY 2026-27). NRIs earning from Indian rent, FDs, dividends, or capital gains must file ITR in India. DTAA relief applied. Claim your excess TDS refund. Anukram price ₹1,499 Others charge ₹3,999 You save ₹2,500 [WhatsApp us →](https://wa.me/919631526999?text=Hi+Anurag,+I+need+NRI+ITR+filing.) ## Why NRIs Must File ITR in India NRIs are taxed only on India-sourced income — but that income is often subject to excessive TDS that only ITR can reclaim. 01 ### Reclaim Excess TDS on FDs Banks deduct TDS at 30%+ on NRI fixed deposits. If your actual tax liability is lower (due to DTAA or basic exemption), the excess TDS is refunded — only through ITR filing. 02 ### Claim DTAA Benefit India has DTAA (Double Taxation Avoidance Agreements) with 90+ countries. DTAA can reduce TDS rates on interest, royalties, and dividends significantly — but must be claimed via ITR. 03 ### Rental Income Compliance Tenants deduct 31.2% TDS on rent paid to NRI landlords. Filing ITR allows NRIs to claim the 30% standard deduction on rental income and recover excess TDS. 04 ### Clean Record for Property and OCI Repatriation of funds from property sale requires tax clearance. A clean ITR filing record is also valuable for OCI card applications and property dealings in India. ## Legal Framework NRI taxation in India is governed by the Income Tax Act 1961 — taxability depends on residential status determined each financial year. **Section 6 — Residential Status:** An individual is a Non-Resident Indian (NRI) if they are not in India for 182 days or more during the previous year (or do not satisfy the alternate 60-day + 365-day in preceding 4 years test). NRIs are taxable in India only on income received or accrued in India. **TDS on NRI Income:** Interest on NRO FDs — 30% TDS. Rental income — 31.2% TDS by tenant. Capital gains — TDS at applicable capital gains rate. These rates are often higher than the actual liability after deductions and DTAA. **Section 90 — DTAA Relief:** India has Double Taxation Avoidance Agreements with 90+ countries including USA, UK, UAE, Australia, Canada, Singapore. Tax paid abroad can be offset against Indian tax liability, and treaty rates on interest/dividends may be lower than domestic rates. ## Filing Process NRI ITR requires accurate residential status determination first — then income identification and DTAA analysis. 1 ### Determine Residential Status Number of days in India during FY 2025-26 is computed from passport travel dates to confirm NRI status for the year. 2 ### Identify All India-Sourced Income All Indian income is identified — NRO FD interest, rental income, dividends from Indian companies, capital gains from Indian stocks or property. 3 ### Collect Form 16A (TDS Certificates) TDS certificates (Form 16A) from banks, tenants, and companies are collected. These are matched against Form 26AS to ensure all TDS is credited correctly. 4 ### Apply DTAA Benefit Applicable DTAA provisions are identified based on the country of residence. Lower treaty tax rates on interest and dividends are applied to reduce tax liability. 5 ### File ITR-2 and Verify ITR-2 is filed with all schedules — income, TDS, DTAA relief, and foreign asset/income details. E-verified via Aadhaar OTP or Digital Signature Certificate. ## Documents Required Passport for travel dates, TDS certificates, and India income statements are the core documents. - Passport — entry and exit stamps for FY 2025-26 travel dates - Form 16A from Indian banks (TDS on NRO FD interest) - Form 16A from tenant (TDS on rental income, if applicable) - NRO and NRE bank account statements for the year - Capital gains statement from broker (Indian demat accounts) - Sale deed and purchase deed (for property sale, if applicable) - Rental income details — rent amount, tenant details - PAN card and Aadhaar (or Aadhaar enrollment for OTP-based verification) ## Timeline 4–5 days after documents are received. File before 31st July 2026 (AY 2026-27 deadline). Day 1–2 Status + Data Day 2–4 Tax + DTAA Day 4–5 ITR-2 Filed 31 Jul 2026 Deadline ## Benefits & Risks ### Benefits of NRI ITR Filing - Claim refund of excess TDS (banks deduct 30%+ on NRO FDs) - DTAA reduces tax on interest and dividends — often to 10–15% - Clean Indian tax record for property repatriation and OCI dealings - Carry forward Indian capital losses for future year set-off - ITR acknowledgement needed for NRI home loans in India ### Risks of Not Filing - Excess TDS on FDs and rental income permanently forfeited - AIS notices for undeclared Indian income reaching you abroad - Property cannot be repatriated without tax clearance certificate - Non-filing with taxable income triggers best-judgment assessment - Late filing fee ₹5,000 + interest u/s 234A/B/C on tax dues ## Related Services [ITR with Capital Gains₹1,499](https://www.anukram.in/itr-capital-gains.html) [ITR for Salaried Individuals ₹999](https://www.anukram.in/itr-individual.html) [TDS Return Filing ₹999](https://www.anukram.in/tds-return-filing.html) ## NRI with Indian income? File before 31 July. WhatsApp Anurag with your passport travel dates and India income details. ITR filed with full DTAA analysis and TDS refund claim. [WhatsApp us → ₹1,499 flat](https://wa.me/919631526999?text=Hi+Anurag,+I+need+NRI+ITR+filing.) > Anukram professional fee: INR 1,499. Government fees, stamp duty and taxes are extra where applicable. Contact: WhatsApp +91 96315 26999. --- Page: https://www.anukram.in/itr-nri.html Contact: WhatsApp +91 96315 26999 | hello@anukram.in | Hyderabad, Telangana, India