All Non-Resident Indians (NRIs) must file ITR if they have taxable income in India under certain conditions.
Nidhi | May 27, 2025 |
Under Which Conditions Do NRIs Need to File ITR in India?
Are you a Non-Resident Indian and not sure if you still need to file taxes in India? You should know that all Non-Resident Indians (NRIs) must file ITR if they have taxable income in India. Not only NRIs but also Persons of Indian Origin (PIOs) or Overseas Citizens of India (OCIs) are also required to file Income Tax Return (ITR). However, there are some conditions required to file ITR as per the Income Tax Act, 1961. Let us understand when NRIs have to file ITR.
NRIs are required to file ITR if their total income in India is more than Rs. 2.5 lakh in a financial year under the old tax regime or Rs. 3 lakh under the new tax regime. However, even if your income is less than this limit, you must file ITR if you have any of the following during the year:
If you choose the existing regime, then your total income is calculated before subtracting the following:
NRIs need not submit ITR in case they choose to be taxed under special provisions regarding the incomes of non-residents under Chapter XIIA of the Income Tax Act, 1961, under the following conditions:
Filing ITR is not mandatory for everyone, however, there are several benefits of filing ITR. Some of the benefits of ITR Filing for NRIs are as follows:
In case of any Doubt regarding Membership you can mail us at [email protected]
Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"