NRIs pay Indian tax only on income earned or received in India, such as rent, interest, capital gains and salary for work in India. Residential status depends on days spent in India under the Income Tax Act. NRIs typically file ITR-2 (or ITR-3 with business income), claim credit for TDS, use DTAA relief where applicable, and often file to claim refunds of excess TDS.
Residential status
Determined by days in India in the year and prior years, with special rules for Indian citizens and deemed residency for high Indian income.
Common income types
- Rent from Indian property
- NRO interest (NRE interest is exempt)
- Capital gains on shares and property
- Dividends
TDS and refunds
Payers deduct higher TDS for NRIs; file ITR to claim excess as refund.
Short on time? Leegal can handle ITR for Nri for you, end to end.
Get expert help →Filing tips
- Report Indian bank accounts.
- Claim DTAA benefits with TRC and Form 10F.
- E-verify within 30 days.
Frequently asked questions
Is NRE interest taxable?
No. Interest on NRE accounts is exempt for NRIs.
Do NRIs need to report foreign income?
Non-residents report only Indian income.
Can NRIs use the new tax regime?
Yes, NRIs can choose between regimes, though some rebates apply only to residents.
What is TRC?
Tax Residency Certificate from the country of residence, needed for DTAA benefits.
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