international-tax

NRI Tax Filing in India

Complete guide to NRI income tax filing in India including residential status, deductions, and exemptions.

GetYourCA Team
1 February 2025·Updated 9 April 20261 min read12.5K views

NRI Tax Filing in India

Residential Status#

Resident (RNOR)#

  • 182 days in India (or)
  • 365 days in last 4 years

Non-Resident (NRI)#

  • Does not meet residential criteria

Taxable Income for NRI#

  • Income received in India
  • Income deemed to accrue in India

Deductions Available#

  • Section 80C (if income taxed)
  • Section 80D (health insurance)
  • Home loan interest (let out property)

Filing Requirements#

  • PAN mandatory
  • File ITR-2 or ITR-3
  • Claim DTAA benefits

Conclusion#

NRI tax filing requires careful residential status analysis.

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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