Non-resident Indian (NRI)

Filing income tax returns as a non-resident in India is a process governed by specific rules and considerations. Non-residents, individuals who do not meet the criteria for residency in India, are primarily taxed on income earned or received within the country. Common sources of taxable income for non-residents include salary from Indian sources, income from property situated in India, capital gains from the sale of assets within India, and income from businesses or professions carried out in the country. Non-residents typically use ITR-2 or ITR-3 forms to file their returns, reflecting the nature of their income and the requirement to disclose assets and liabilities.


These individuals need to provide details of their Indian and foreign income sources, ensuring accurate reporting of financial transactions. Exemptions and deductions available under the Income Tax Act, along with considerations related to international tax treaties, should be carefully examined to optimize tax obligations. Electronic verification of the filed return, acknowledgment receipt, and adherence to compliance procedures are integral parts of the non-resident tax filing process.

Filing income tax returns as a non-resident in India involves specific considerations. Here's an overview of key aspects related to non-resident income tax filing:


General Question

Frequently Asked Questions (FAQs) on Non-Resident Tax Filing in India:

A: An individual is considered a non-resident for tax purposes in India if their stay in the country during the financial year is less than 182 days, or if their stay is less than 60 days in the financial year and less than 365 days in the preceding four financial years.
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