Filing of Income Tax Returns by NRIs in India

Filing of Income Tax Returns by NRIs in IndiaIncome tax return is mandatorily required to be filed by every Individual, Companies, Partnership firms and other associations. Similarly, NRIs (Non-Resident Indians) are also required to file their income tax returns for income accruing or arising in India. By filing returns one can give details regarding the income earned and investments if any made. Return filing receipts can be documentary evidence that one has filed return.

Through this article, has tried to give brief details regarding filing returns by NRIs. Filing return in India by NRIs is no more a cumbersome process and the relevant details regarding this are summarized as under:

Eligibility for filing returns-

1.  If any income accruing in India is through capital gains, rent, interest or dividend, one needs to file return without considering the threshold limit. In this one can claim deductions too.

2.  For FY 2011-12, an NRI (male, who is below 60 years) whose income exceeds 1.8 lakh and a person above 60 years who earns more than 2.5 lakh should file returns in India.

3.  If income earned is less than the exemption limit and TDS has been deducted for the same, then in order to claim refund of the same one need to file return. Filing of income tax return is also compulsory when TDS deducted is more than the tax payable. Thus to claim that excess of TDS deducted over tax liability NRIs required to file their income tax refund.

Due date for filing returns-

The last date for filing income tax returns for F.Y. 2011-12 by NRIs is 31st July, 2012. NRIs should file their Income tax returns in India within the due date in order to avoid penalty and interest on the same.

Modes of filing returns-

For filing returns by NRIs generally 2modes have been prescribed i.e. online and offline filing:

  • Offline filing – This mode is not generally preferred as it is time consuming and cumbersome process. One needs to submit the form to the Assessing Officer who will further carry the process making it lengthy and difficult process.
  • Online filing – This mode of filing return is less time consuming and easy mode for NRIs. Online filing can be done with any of the following two processes:-

a)  File with Digital Signature Certificate – In this acknowledgment slip is generated and no further processing is required. The ITR acknowledgment is the proof for filing return. NRIs should generally prefer this mode as it is easy and less time consuming to file returns in India.

b)  File without Digital Signature Certificate – In this ITR –V is generated and the same is required to be sent to the processing centre in Bangalore within the prescribed time limit. This method is bit cumbersome for NRIs as sending the same to Bangalore from outside India will be a difficult and time consuming process for NRIs.


We can conclude that NRIs should file their returns online with Digital Signature Certificate as   it is easy and unsophisticated process of filing income tax return. One can easily file and get the acknowledgment receipts with confirmation of filing of returns.

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