An individual is considered an NRI if they:
ITR filing is mandatory for Non-Resident Indians (NRIs) in the following cases:
NRI (NRE/NRO Income earned in India) | Foreign Income – DTAA (Outside India Income) |
---|---|
PAN Card | PAN Card |
Passport (to determine residential status) | Passport (to determine residential status) |
Aadhaar (if stayed in India ≥182 days; otherwise, not mandatory) | Aadhaar (only if stayed in India ≥182 days; otherwise, not mandatory) |
NRO Bank Account details (Account No., IFSC) | Visa/Resident Permit (optional) |
Form 16 or Salary Slips (from Indian employer) | Foreign Bank Account Statements |
Rent Agreement | NRE/NRO Account Statements |
Ownership Proof / Property Documents | Details of remittances sent to India |
Municipal Tax Receipts | India-linked Income Proof (if any) |
NRO Account Bank Statements | Salary Slips or Foreign Employment Income Proof |
FD/RD interest statements from Indian banks | Foreign Tax Return Copy |
Power of Attorney (POA) – if return filed by representative in India | Tax Residency Certificate (TRC) – for DTAA benefit |
Details of Foreign Assets & Bank Accounts (Schedule FA) | |
Power of Attorney (POA) – if return filed by someone in India |
The following types of income earned in India are taxable for Non-Resident Indians (NRIs):
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