The Classic Partners LLP

Filing Return of Income in India for NRIs

End-to-end NRI income tax return filing — ITR-2/ITR-3 preparation, DTAA relief, TDS refunds, capital gains reporting, and e-verification, handled fully online by Chartered Accountants.

File Your NRI Return

When Must an NRI File a Return in India?

Gross taxable Indian income exceeds the basic exemption limit.
To claim a refund of excess TDS deducted on rent, NRO interest, or property sale proceeds.
To carry forward capital losses to set off against future gains.
Sale of Indian property, shares, or mutual funds during the year.
Certain high-value transactions trigger mandatory filing even below the exemption limit.

Your filing obligation flows directly from your residential status, so we confirm that first, every year.

Which ITR Form and What Income to Report

ITR-2 — the standard form for NRIs with salary, house property, capital gains, and other-source income.
ITR-3 — where the NRI has business or professional income in India.
Report rent from Indian property, capital gains on Indian assets, NRO interest, and India-sourced salary.
Exclude income that is legally exempt — see exempt income for NRIs.

DTAA Relief and Refunds

If your country of residence has a Double Taxation Avoidance Agreement (DTAA) with India, you can claim reduced TDS rates or tax credits. We obtain your Tax Residency Certificate (TRC), file Form 10F, and where applicable claim foreign tax credit through Form 67 — then track your refund until it is credited.

Our Filing Process

1. Status Check

Residential status confirmation from your travel history.

2. Data Collection

Form 26AS, AIS, bank statements, broker reports, and property documents.

3. Computation

Income computation with DTAA relief and correct regime selection.

4. E-Filing

Return filed on the income tax e-filing portal and e-verified.

5. Refund Tracking

Refund follow-up and response to any processing queries.

6. Notices

Representation if the return is selected for verification or scrutiny.

Frequently Asked Questions

Is it mandatory for an NRI to file an ITR in India?

It is mandatory when gross taxable Indian income exceeds the basic exemption limit or when specified high-value transactions occur. Filing is also strongly advisable to claim TDS refunds and carry forward losses.

Which ITR form applies to NRIs?

ITR-2 applies to most NRIs with salary, rent, capital gains, and interest income; ITR-3 applies where there is business or professional income in India. ITR-1 cannot be used by non-residents.

How does an NRI claim DTAA benefit while filing?

By obtaining a Tax Residency Certificate from the country of residence, filing Form 10F, and claiming the treaty rate or tax credit in the return; Form 67 is filed where foreign tax credit is claimed.

Can an NRI get a refund of TDS deducted on NRO interest or rent?

Yes. If TDS deducted exceeds the actual tax liability, filing a return of income is the only way to claim the excess back as a refund.

What is the due date for NRI return filing?

For individuals not subject to audit, the return is normally due by 31 July following the end of the financial year; belated and revised returns can be filed by 31 December, subject to late fees and interest.

Ready to file your Indian return?

Send us your Form 26AS and income details — we'll compute, optimise, file, and track your refund.