When an NRI has to file a return.
A non-resident must file an Indian return for any tax year in which their taxable Indian income is above the basic exemption limit. The limit is ₹4 lakh under the new regime and ₹2.5 lakh under the old regime. Unlike residents, non-residents do not get the higher limits for senior citizens or the rebate that makes income up to ₹12 lakh tax-free for residents.
It is usually worth filing even when you do not have to: to claim back TDS, report a sale, carry forward losses, or simply keep a clean record for visas and loans. Our NRI tax filing overview explains which income counts.
If your only Indian income is investment income or long-term gains covered by the special provisions for NRIs, and full TDS has been deducted, you are not required to file a return.
Forms and due dates.
| Your situation | Form | Usual due date |
|---|---|---|
| Rent, interest, dividends, capital gains | ITR-2 | 31 July |
| Business or professional income in India, no audit | ITR-3 | 31 August |
| Business or professional income needing a tax audit | ITR-3 | 31 October |
| Late return, if the due date is missed | Same form, with late fee | Later in the year, within the time allowed |
| Correcting a return already filed | Revised return | Up to 31 March after the end of the tax year |
| Reporting missed income for earlier years | Updated return | Within the extended time limit, with additional tax |
Dates are as they stand after Budget 2026 and can be extended by the government. See ITR-2 and ITR-3 for detail on each form.
Choosing the old or new tax regime.
The new regime is the default. It has lower slab rates but removes most deductions. NRIs without business income can choose either regime each year when filing.
| Income slab (new regime) | Rate |
|---|---|
| Up to ₹4 lakh | Nil |
| ₹4 lakh to ₹8 lakh | 5% |
| ₹8 lakh to ₹12 lakh | 10% |
| ₹12 lakh to ₹16 lakh | 15% |
| ₹16 lakh to ₹20 lakh | 20% |
| ₹20 lakh to ₹24 lakh | 25% |
| Above ₹24 lakh | 30% |
NRIs with mainly interest, rent or gains and few deductions.
NRIs paying a large home loan, life insurance premiums or other deductible items in India.
Capital gains taxed at special rates are not reduced by the exemption limit for non-residents.
Surcharge and 4% health and education cess are added on top. We calculate both regimes and file under the one that costs you less.
Verifying the return and getting your refund.
A return is only complete once it is verified, which must be done within 30 days of filing. NRIs do not need Aadhaar to do this.
- Net bankingLog in through an Indian bank account linked to your PAN.
- Bank account EVCAn electronic verification code from a pre-validated Indian bank account.
- Digital Signature CertificateA DSC registered on the e-filing portal.
- Signed acknowledgement by postSign the ITR-V and send it to the Centralised Processing Centre in Bengaluru.
- Refund to an Indian accountThe refund is paid to a pre-validated Indian bank account, usually your NRO account.
- Refund to a foreign accountNon-residents without an Indian account can give foreign bank details in the return.
How we prepare and file your return.
Set up the e-filing portal
We help you register or recover your login and update your residential status and contact details.
Download AIS, TIS and Form 26AS
We check every reported item against your own records and raise feedback on wrong entries.
Prepare the computation
Income, deductions, capital gains, treaty relief and both regimes, shared with you to approve.
File and verify
We file the return and help you verify it the same day where possible.
Processing and refund
We check the processing intimation, follow up refunds and reply to any defect or adjustment notice.
Documents for your return.
- PAN and e-filing login
- Days spent in India this year
- Tax Residency Certificate from HMRC, if claiming treaty rates
- Indian and, if needed, UK bank details
- Interest certificates for NRO, NRE and FCNR accounts
- Rent received and municipal tax paid
- Dividend statements
- TDS certificates
- Broker and fund capital gains statements
- Property sale and purchase documents
- Home loan and insurance certificates
- Last year's return
Mistakes that cause notices.
Ticking "resident" by mistake makes your UK income look taxable in India and can trigger questions.
Income in your AIS that is not reported in the return is the most common reason for a notice.
A return not verified within 30 days is treated as never filed.
We handle defective return notices, adjustments and other income tax notices for NRIs.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
Indian tax returns filed for NRIs across the UK.
We prepare and file Indian income tax returns for non-residents living in every UK nation and region. You never need to visit India or an office: the work is done online and you verify the return from home.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Filing an Indian return FAQs.
Ready to get your Indian return filed properly?
Tell us what you earned in India last year. We will reply with a fee and a document list.
This page is general guidance based on Indian income-tax and FEMA rules as they stand, including the Income-tax Act, 2025 that applies from 1 April 2026. It is not legal or financial advice for your situation. Rates, limits and deadlines can change, so please speak to us before acting on it.