Understand Your Tax Status

NRI, RNOR, or Resident?
Your Status Determines Your Tax

India's Income Tax Act defines your residential status for each financial year based on number of days spent in India. Your status determines what income is taxable and what DTAA benefits you can claim.

✈️ NRI Status

Non-Resident Indian (NRI)

If you spent fewer than 182 days in India during the financial year (April–March), you are classified as an NRI. Only your Indian-sourced income is taxable.

  • Less than 182 days in India in FY
  • Only India-sourced income taxed
  • Foreign income fully exempt
  • NRE FD interest is tax-free
  • NRO FD interest taxed at 30%
  • No Schedule FA disclosure needed
  • DTAA benefits applicable
🔄 RNOR Status

Resident Not Ordinarily Resident (RNOR)

A transitional status for NRIs who have returned to India. Highly beneficial — foreign income remains tax-exempt for 2–3 years after returning.

  • NRI for 9 of last 10 years, OR
  • In India ≤729 days in last 7 years
  • Foreign income still exempt!
  • Only India-sourced income taxed
  • Schedule FA still not required
  • Lasts approx. 2 years post-return
  • Best status for returned NRIs
🏡 Resident Status (ROR)

Resident Ordinarily Resident (ROR)

Once fully resident, worldwide income becomes taxable in India. Schedule FA foreign asset disclosure becomes mandatory. Plan transition carefully.

  • 182+ days in India in FY
  • Global income taxable in India
  • Schedule FA mandatory
  • Foreign accounts, assets must be disclosed
  • DTAA foreign tax credit available
  • Higher compliance burden
  • Plan conversion with a CA advisor
What Income is Taxable

Types of India Income
Taxable for NRIs

As an NRI, only income sourced or accruing in India is taxable. Understanding each income type's tax rate and available exemptions helps you minimise your India tax burden legally.

🏠 Slab Rate

Rental Income from Indian Property

Net rental income (after 30% standard deduction on gross rent + property tax deduction) is added to total income and taxed at NRI slab rates. TDS: 30% deducted by tenant on gross rent if NRI landlord.

💡 Standard deduction of 30% available on gross rent
🏗️ 20% / 30%

Capital Gains — Property Sale

LTCG (held 2+ years): 20% with indexation. STCG: slab rate. Buyer must deduct TDS at 20% or 30% before payment to NRI. Exemptions under Sec. 54, 54EC, 54F available for property reinvestment.

💡 Reinvest in property or NHAI bonds to save capital gains tax
📊 10% / 15%

Capital Gains — Shares & Mutual Funds

LTCG on equity: 10% above ₹1.25 lakh (FY25-26). STCG on equity: 15% (now 20%). Debt fund gains taxed at slab. STT-paid equity gains qualify for concessional rates for NRIs too.

💡 DTAA may reduce or exempt some foreign investor gains
🏦 30%

NRO Account Interest Income

Interest on NRO savings (2.7–4%) and NRO fixed deposits (6–7.5%) is taxed at 30.9% (30% + cess). Banks deduct TDS at 30.9% automatically. File ITR to claim refund if total income falls below taxable limit.

💡 DTAA may reduce withholding to 10–15% — claim this benefit
💳 Tax Free

NRE Account Interest — Tax Free

Interest on NRE savings accounts and NRE fixed deposits is completely exempt from Indian tax under Section 10(4). No ITR disclosure required for NRE interest income alone. FCNR deposit interest also exempt.

💡 NRE FD rates (6.5–7.5%) are tax-free — very efficient for NRIs
💹 10–20%

Dividend Income from Indian Stocks

Dividend from Indian companies is taxable at NRI slab rate. TDS deducted at 20% by company. DTAA countries (USA, UK, Canada) can claim reduced TDS of 10–15% with treaty benefits. Declare in Schedule OS.

💡 File Form 15CA / 15CB for dividend repatriation abroad
DTAA Country Guide

India DTAA Treaty Benefits by
Country of Residence

India has signed DTAA with 90+ countries. These treaties prevent double taxation and reduce withholding rates on Indian income. Our CA team applies the correct DTAA article for your country.

🇺🇸
USA
India–US DTAA Active
Dividends: 15–25% reduced. Interest: 15%. Capital gains: India has primary right. Foreign tax credit via IRS Form 1116. ITIN-PAN linking required.
🇬🇧
United Kingdom
India–UK DTAA Active
Dividends: 15%. Interest: 15% (bank 10%). LTCG exemption for UK residents on Indian shares in many cases. HMRC Form R43 for UK side refund.
🇦🇪
UAE / Dubai
India–UAE DTAA Active
UAE has no personal income tax. DTAA limits India's tax on dividends (10–15%) and interest (12.5%). UAE residence cert needed to claim benefits. Most beneficial DTAA for NRIs.
🇨🇦
Canada
India–Canada DTAA Active
Dividends: 15–25%. Interest: 15%. Capital gains taxed in India. Canadian residents use CRA Form T2209 for foreign tax credit on India-deducted TDS.
🇦🇺
Australia
India–Australia DTAA Active
Dividends: 15%. Interest: 15%. ATO allows foreign tax offset for India TDS. Capital gains — India has primary taxing right. Australian Tax Residency Certificate required.
🇸🇬
Singapore
India–Singapore DTAA Active
Dividends: 10–15%. Interest: 10–15%. Singapore-source capital gains exempt in both countries. Popular structure for India investment via Singapore holding companies.
🇩🇪
Germany
India–Germany DTAA Active
Dividends: 10–15%. Interest: 10%. German residents file Anlage AUS for India foreign income. German tax residence certificate needed for reduced rates.
🇸🇦
Saudi Arabia (KSA)
India–KSA DTAA Active
No personal income tax in Saudi Arabia. DTAA significantly reduces India withholding on dividends and interest for Saudi residents. Saudi Iqama is residency proof.
Our Filing Process

NRI ITR Filing — 5 Easy Steps
from Anywhere in the World

Our 100% digital CA-assisted process handles every complexity — from residency status to DTAA claims to TDS refund — without you needing to be in India.

1

Free Consultation

CA reviews your residency status, income sources, and DTAA eligibility. Determines correct ITR form (ITR-2 or ITR-3).

⏱ Same Day
2

Share Documents

Upload Form 26AS, AIS, bank statements, rent agreements and Form 16A via WhatsApp or secure email from anywhere.

⏱ Day 1–2
3

Tax Computation

CA computes tax liability, DTAA deductions, exemptions (Sec. 54, 54EC), Form 67 foreign tax credit, and final refund amount.

⏱ Day 2–4
4

Review & Approve

CA shares computation sheet for your review. You approve via email. We file your ITR on the Income Tax Portal securely.

⏱ Day 4–5
5

Filed & Verified

ITR filed and e-verified via EVC or Aadhaar OTP. Acknowledgement (ITR-V) emailed. TDS refund credited to your bank.

⏱ 5–7 Days Total
Watch & Understand

NRI ITR Filing Process
Explained in 60 Seconds

Our AI-generated explainer walks through the NRI ITR filing process — from residency determination to refund receipt — step by step.

🎬 Watch Now
🌍

File from Anywhere in the World

NRIs in USA, UK, UAE, Canada, Australia — share documents via WhatsApp or email. Our CA team handles the entire India IT portal filing remotely. Zero India visit required.

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DTAA Expert — 90+ Countries

We apply the correct DTAA article for your country of residence, file Form 67 for foreign tax credit, and ensure you don't pay tax on the same income in both countries.

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Maximise Your TDS Refund

Most NRIs have excess TDS deducted on NRO FDs and property transactions. We compute your exact refund amount and track receipt to your NRO or NRE account.

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CA Reviews Every Return

Every NRI ITR reviewed by a dedicated Chartered Accountant before filing. Zero errors, zero IT notices. You get a full computation sheet to review before we submit.

▶ Watch Full Video on YouTube
What You Need to Share

Documents for NRI ITR Filing
— Share via WhatsApp or Email

Upload these digitally from anywhere in the world. Our CA verifies all documents for completeness before filing to ensure a clean, error-free ITR submission.

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Mandatory for All NRIs

PAN card (mandatory — apply if you don't have one)
Aadhaar card (linked to mobile for e-verification)
Passport copy (for residency status proof)
Visa / work permit in country of residence
Form 26AS — Tax Credit Statement (from IT portal)
Annual Information Statement (AIS) from IT portal
NRO bank account statement (April–March)
NRE bank account statement (for FCNR/NRE FD records)
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Based on Your Income Type

Rental agreement + rent receipts (for rental income)
Property sale deed + purchase deed (for capital gains)
Form 26QB from buyer (TDS on property sale)
DEMAT account statement / capital gains report (for MF/shares)
Home loan certificate (for Section 24 interest deduction)
Tax residency certificate from foreign country (for DTAA)
Form 16A from banks on NRO FD TDS deduction
Foreign tax return copy (for Form 67 tax credit filing)
Why Sirus Infotech

Why 1,247+ NRIs Globally
Trust Us for India Tax Filing

From Silicon Valley tech workers to Dubai-based entrepreneurs to London doctors — NRIs worldwide choose Sirus Infotech for their India income tax compliance.

🤝
DTAA Specialists

Deep expertise in India–US, India–UK, India–UAE, India–Canada and 90+ country DTAA treaties. Form 67 foreign tax credit — filed correctly every time.

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Maximum Refund Focus

We actively identify every exemption (Sec. 54, 54EC, 54F, 80C for RNOR) and DTAA benefit to minimise your India tax liability and maximise TDS refund.

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Time-Zone Friendly

CA team available via WhatsApp, email and video call across US, UK, UAE, Australian and Singapore time zones. Your timezone is never a problem.

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FEMA Compliant

Beyond ITR — we handle FEMA repatriation documentation, NRO-to-NRE fund transfer advisory, Form 15CA/15CB, and RBI LRS scheme compliance.

Transparent Pricing

NRI ITR Filing Packages
— Priced for Every NRI

Fixed, transparent fees — no hidden costs. Government IT portal filing is free; you pay only our expert CA service fee. All packages include CA review before submission.

Basic NRI
₹1,499
ITR-2 — FD Interest + Rent Income Only
  • NRI Residency Status Review
  • ITR-2 Filing (No Capital Gains)
  • NRO FD / Savings Interest
  • Single Property Rental Income
  • Basic TDS Reconciliation
  • ITR-V Acknowledgement
  • WhatsApp Support
File Now →
Most Popular
Capital Gains
₹2,999
ITR-2 with Property / Share Sale
  • All Basic Features
  • Property Sale Capital Gains
  • Equity / MF Capital Gains
  • Section 54 / 54EC Exemptions
  • Indexation Calculation
  • Form 26QB TDS Verification
  • Advance CA Phone Support
File Now →
DTAA Expert
₹3,999
ITR + DTAA + Form 67 Tax Credit
  • All Capital Gains Features
  • DTAA Benefit Claim
  • Form 67 Foreign Tax Credit
  • Tax Residency Certificate Help
  • Reduced Withholding Advisory
  • NRO Interest DTAA Rate Claim
  • Priority CA Support
File Now →
Comprehensive
₹6,999
ITR + DTAA + FEMA + All Income
  • All DTAA Features
  • Business / Professional Income
  • ITR-3 for NRI Business
  • FEMA Repatriation Advisory
  • Form 15CA / 15CB
  • RNOR Transition Planning
  • Schedule FA Advisory
  • Dedicated CA Account Manager
File Now →
NRI Tax Questions Answered

Frequently Asked Questions —
NRI ITR Filing India

These FAQs are specifically written for Non-Resident Indians — covering residency rules, DTAA, capital gains, TDS refund, RNOR, and Schedule FA.

NRIs must file an ITR if their Indian-sourced income exceeds ₹2.5 lakh annually. Taxable Indian income includes: rental income from Indian property, NRO FD and savings account interest (NRE interest is exempt), capital gains from Indian property or shares/MF sold, salary earned in India, and dividends from Indian companies. Foreign income earned abroad is NOT taxable for NRIs. Even when TDS is deducted at 30% on NRO income, NRIs should file ITR to claim excess TDS refund and formally reconcile their India tax liability. Missing the July 31 deadline attracts ₹5,000 late fee.
India has DTAA with 90+ countries. DTAA prevents NRIs from paying tax on the same income in both India and their country of residence. For example: an NRI in the UAE pays Indian TDS on NRO FD interest (12.5% under India-UAE DTAA vs standard 30%), and since UAE has no personal income tax, they benefit fully. A US-based NRI can claim credit for India TDS against their US federal tax using IRS Form 1116. We file Form 67 with your Indian ITR to formally claim foreign tax credit. To claim DTAA rates, you need a Tax Residency Certificate (TRC) from your country of residence. We guide you through the complete process.
When an NRI sells Indian property, the buyer must deduct TDS at 20% (LTCG, held 2+ years) or 30% (STCG, held under 2 years) before paying the NRI — significantly higher than the 1% applicable for resident sellers. Long-term capital gains are taxed at 20% with indexation (or 12.5% without indexation post-Budget 2024). You can save tax by reinvesting in another property (Sec. 54), NHAI/REC bonds within 6 months (Sec. 54EC, max ₹50L), or equity mutual funds (Sec. 54F). After filing ITR, the excess TDS the buyer deducted is refunded to your linked bank account. Our team handles the complete property sale ITR process including Form 26QB verification.
RNOR (Resident but Not Ordinarily Resident) is an extremely valuable transitional status for returning NRIs. To qualify: you must have been a non-resident for 9 of the last 10 years, OR been in India for 729 days or less across the last 7 years. While RNOR, your foreign income (overseas salary, foreign bank interest, foreign investments) remains completely tax-exempt in India — same as during your NRI years. Only Indian-sourced income is taxable. Schedule FA foreign asset disclosure is also not required for RNORs. This status typically applies for 2 consecutive years after return, giving you time to restructure your finances. Our CA team calculates your exact RNOR window and ensures you leverage it fully before full resident status kicks in.
NRO (Non-Resident Ordinary) Account: Used for Indian-sourced income — rent, dividends, Indian salary. Interest is fully taxable at 30.9% (TDS deducted by bank). Repatriation from NRO is allowed up to USD 1 million per year with Form 15CA/15CB. NRE (Non-Resident External) Account: Used for parking foreign earnings brought to India. Interest completely tax-exempt under Section 10(4) — no ITR disclosure needed for NRE interest. Both principal and interest are freely repatriable. FCNR (Foreign Currency Non-Resident) Account: Fixed deposits in foreign currency — USD, GBP, EUR. Interest is also tax-free and fully repatriable. For maximum NRI tax efficiency: keep rental income and Indian dividends in NRO; bring foreign earnings to India via NRE. Our CA optimises your account structure.
Yes. NRIs have multiple options for past year filings: Belated Return: File ITR for the current AY (Assessment Year) after July 31 and up to December 31 with a late fee of ₹5,000 (or ₹1,000 if income below ₹5L). Updated Return (ITR-U): File corrected or missed ITR for up to 2 previous years under Section 139(8A). Additional tax of 25% (if filed within 12 months) or 50% (12–24 months) of the due tax applies. Most NRIs filing belated returns actually get a refund rather than paying extra tax, making updated filing worthwhile. Penalty for non-filing when ITR is mandatory: ₹5,000–10,000 + interest. Our CA team handles belated and updated NRI ITR filings for FY 2023–24 and FY 2024–25 presently.
Talk to Your NRI Tax CA

File Your India ITR
from Anywhere in the World

Our CA team is available across multiple time zones — Monday to Saturday, 9 AM to 7 PM IST (which aligns with US East Coast mornings, UK afternoons, UAE evenings, and Singapore/Australia mornings). WhatsApp or email for fastest response.

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Phone / WhatsApp (India)

+91 91661 36118
✉️
📍

India Office

Sirus Infotech, Bengaluru, Karnataka, India

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CA Availability (IST)

Mon–Sat: 9:00 AM – 7:00 PM IST

WhatsApp replies within 2 hours across time zones

🏛️ Useful IT Resources for NRIs

Income Tax Portal (India): www.incometax.gov.in

NRI Tax Helpline (IT Dept): 1800-103-4455

Form 26AS (TDS Credit): IT Portal → e-File → View 26AS

FEMA / RBI Circular for NRI: www.rbi.org.in

NRI PAN Application: www.tin-nsdl.com

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CA tax expert responds within 2 hours

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