NRI Income Tax Return
The papers an NRI needs to file an Indian return and claim back excess TDS: passport pages for day count, NRO/NRE statements, rent and TDS certificates, property sale documents, treaty forms and the bank account for the refund.
An NRI return is mostly about proving residential status and matching TDS. Everything below can be shared over WhatsApp or email; nothing needs to be couriered.
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Residential status
- Passport — the pages with entry and exit stamps, or a travel history from the immigration portal, for the year and the four years before
- Employment visa or residence permit; UAE Emirates ID
- Tax residency certificate (TRC) from the UAE Federal Tax Authority, if treaty benefits are claimed
- Form 10F filed on the Indian portal (needed with a TRC)
Indian income
- NRO and NRE account statements for the full year, with interest certificates
- Rent agreements, rent received and the tenant's TDS certificates (Form 16A under section 195 (393 of the 2025 Act))
- Demat and mutual fund capital gains statements; dividend statements
- Any Indian salary or consultancy income with Form 16 / 16A
- Form 26AS and AIS from the portal — TDS on NRO interest at 30% plus surcharge and cess is usually where the refund comes from
Property sale (if applicable)
- Sale agreement and registered deed; buyer's Form 16A for TDS under section 195
- Purchase deed, stamp duty and registration receipts, improvement bills
- Lower-deduction certificate under section 197 (395 of the 2025 Act) (Form 13), if obtained
- Reinvestment proofs — new house agreement, section 54EC (85 of the 2025 Act) bonds, Capital Gains Account Scheme deposit
Refund and filing
- Indian bank account (NRO or NRE) pre-validated on the portal for the refund
- PAN — must be active; Aadhaar linking is not required for NRIs but the portal profile should say non-resident
- Portal login, or an authorisation for us to file as your intermediary; e-verification through the NRO account's net banking or Aadhaar OTP on an Indian mobile
Foreign side
- Not needed for an NRI return — foreign income and assets are outside Indian tax and Schedule FA does not apply to non-residents
- If you moved during the year, salary for the months before leaving India, with Form 16
Before you send
- File even when nothing is due — it is the only way to claim back TDS on NRO interest (30% plus surcharge and cess) that exceeds your actual tax.
- Keep the day count under 182, and under 120 if Indian income exceeds ₹15 lakh — use our residential status calculator.
- Rent from Indian property is taxable in India whatever the treaty; the tenant should deduct TDS under section 195, not section 194-IB.
Disclaimer. This page is a general reference prepared from the law and notifications as we understand them on the date shown. It is not legal, tax or professional advice and does not create a client relationship; rates, thresholds and due dates change and your position depends on facts we have not seen. Please confirm with us before acting on anything here. I. H. Khan and Associates accepts no liability for decisions taken on the basis of this page. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the 1961 Act number in brackets (pages about the FY 2025-26 return, which the 1961 Act still governs, quote that Act first) — see our section map.
Questions we are asked
What documents does an NRI need to file an income tax return in India? An NRI return needs passport pages or travel history for the day count, NRO and NRE statements with interest certificates, rent and TDS certificates, capital gains statements, Form 26AS and AIS, property sale papers where applicable, an active PAN, and an Indian bank account pre-validated for the refund.
Should an NRI file an Indian tax return when no tax is due? Usually yes. Filing a return is the only way for an NRI to claim back TDS that exceeds the tax actually due, most often on NRO interest, where TDS is deducted at 30% plus surcharge and cess.
Does an NRI need to report foreign income or Schedule FA in the Indian return? No. Foreign income earned and received outside India is not taxed in India for an NRI, and Schedule FA does not apply to non-residents. Anyone who moved during the year needs Indian salary details, with Form 16, for the months before leaving India.
Which TDS section applies to rent paid to an NRI landlord? The tenant of an NRI landlord should deduct TDS under section 195, not section 194-IB. Rent from Indian property is taxable in India whatever the treaty.
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