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 123 (if income taxed)
- Section 126 (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.