An overseas address does not answer every Indian tax question. Start by identifying the year under review, your travel history and your income sources. A short, organised brief helps your adviser identify the work needed before preparing a return.

Useful for: NRIs and people moving to or returning from overseas

Review the year and residential status first

Residential status is assessed for each relevant year using the applicable legal tests, including exceptions. The Income Tax Department explains which Act governs earlier years and tax years beginning on or after 1 April 2026. Tell your adviser about visits, employment changes and a planned return to India.

Official guidance: Non-resident tax and residency FAQs

Bring the Indian income records together

List rent, bank interest, investment transactions, business income and any other relevant receipts. The Department's AY 2026–27 guide distinguishes returns for non-residents with and without business or professional income. Form selection should follow the facts for the relevant year.

  • For a let property, organise the lease, rent receipts, expenses and loan-interest records.
  • For a sale, keep acquisition, improvement and sale documents together.
  • Label bank accounts and retain interest certificates and transaction statements.

Official guidance: Non-resident individual: AY 2026–27

Discuss property-sale TDS before the transaction

Share the proposed sale documents and payment schedule early so the applicable TDS, payment and filing requirements can be reviewed. If seeking a lower deduction certificate, discuss eligibility and the application before payments fall due.

A lower deduction application requires supporting information and review by the Income Tax Department. The approved certificate authorises the payer to use the specified rate for payments covered by its terms and validity. Use the form applicable to the transaction period.

Official guidance: Lower TDS deduction certificate guidance

Reconcile credits and complete verification

Compare reported information in AIS and tax-credit records with your own certificates. Identify mismatches before filing. After submission, complete the required verification using an available method and retain the acknowledgement.

Official guidance: Annual Information Statement (AIS) · How to e-verify your return

BEFORE YOUR CONSULTATION

Records to have ready

  • A travel-date summary and the year you need reviewed
  • Previous Indian return and relevant income or tax certificates
  • Bank, investment, property and business records for the period
  • Any tax notices, payment records or unresolved filing queries

The final document list depends on your circumstances and the agreed service.

HOW WE CAN HELP

Discuss your requirements
with our office.

M H Consultancy assists with Indian ITRs, property-sale TDS payments and filings, lower deduction certificate applications and filing queries. Send a brief enquiry with your country of residence, the year concerned and any proposed property transaction; our office will confirm the scope and documents required.

Enquire on WhatsApp Office contact details

General guidance published on 9 September 2026. Applicability, forms and dates depend on your circumstances and reporting period. Confirm the current requirements before filing or making a financial decision.