NRI · KNOWLEDGE CENTRE
NRI Tax Centre
A practical starting point for Indians living overseas who need help with Indian income, property and business compliance. Begin with the year, your residential status and the transaction involved.
PRACTICAL GUIDANCE
Start with your situation.
Tax residency is determined for each year from the applicable rules and your facts. Citizenship, an overseas address or an NRI bank account alone does not decide it. Keep travel dates and relevant Indian and overseas income details ready.
A non-resident cannot use the simplified ITR-1 / ITR-4 for AY 2026–27. ITR-2 is generally relevant without business or professional income; business income, including taxable partner remuneration, can require ITR-3. The return selector helps you identify a starting point.
Non-resident tax and residency FAQsGuidance reviewed 15 September 2026. Use the linked official instructions for the relevant period and your circumstances.
Read the service guide.
A starting checklist for residential status, Indian income, tax credits and return verification.