Income Tax Filing in India for Non-Residents – Complete Compliance Guide 

If you are a non-resident individual, an expat, or an overseas investor earning income in India—whether from property, shares, services, or business—filing income tax returns (ITR) in India may be mandatory. Non-compliance can lead to penalties, delayed remittances, or scrutiny from Indian tax authorities. 

At Jain Prachi & Company, we specialize in income tax compliance for non-residents, ensuring timely filing, correct disclosures, and refund claims wherever applicable. 

Who is Considered a Non-Resident for Indian Tax Purposes? 

A person is treated as a non-resident in India if: 

• They were in India for less than 182 days in the financial year, or 

• They do not satisfy the stay conditions laid out under Section 6 of the Income Tax Act 

This applies to: 

• Foreign citizens working or staying briefly in India 

• NRIs earning rental, capital gains, or interest income 

• Foreign shareholders and investors 

• Directors and expat employees of Indian subsidiaries 

When is ITR Filing Mandatory for Non-Residents? 

You must file a return of income in India if: 

• Your total income earned or received in India exceeds ₹2.5 lakh in a financial year 

• You have earned capital gains from sale of property or shares in India 

• You want to claim a refund of excess TDS deducted (e.g. on interest or rent) 

• You have earned income taxable under DTAA provisions 

Types of Income Taxable for Non-Residents in India 

Which ITR Form Should a Non-Resident Use? 

• ITR-2: For salaried individuals or those with capital gains, rental income, and no business income 

• ITR-3: For non-residents with business or professional income in India 

• ITR-5/ITR-6: For foreign companies or LLPs earning income in India 

Filing is done via the Income Tax India e-filing portal. Aadhaar is not mandatory for non-residents. 

Documents Required for ITR Filing in India 

To ensure accurate and timely filing, you will need: 

• Indian PAN (mandatory) 

• Passport copy and visa (for expats) 

• Bank account details (preferably NRO/NRE) 

• Form 16A or TDS certificates 

• Property sale/purchase documents (if applicable) 

• DTAA documents – Tax Residency Certificate (TRC), Form 10F, and declaration 

Deadline for Non-Resident ITR Filing 

Late filing attracts penalties under Section 234F (₹1,000 to ₹5,000) and loss of carry-forward benefits. 

Benefits of Filing Income Tax as a Non-Resident 

• Claim TDS refunds where excess tax was deducted 

• Avoid legal notices from Indian authorities 

• Establish financial credibility for future investments or loans 

• Take advantage of DTAA tax credits in your home country 

How Jain Prachi & Company Assists Non-Residents 

• PAN application and ITR form selection 

• TDS reconciliation and refund computation 

• DTAA structuring and disclosure 

• Filing Form 67 for DTAA tax credits 

• Full representation before tax authorities 

We handle everything virtually—no physical presence needed. 

Why Work With Jain Prachi & Company? 

• Dedicated tax experts for non-resident taxation 

• Specialized knowledge of DTAA, FEMA, and cross-border rules 

• End-to-end services, from document collection to filing and follow-up 

• 100% online and compliant with Indian tax regulations 

Need Help Filing Your Indian Taxes as a Non-Resident? 

We help global clients stay compliant and recover what’s theirs. Don’t let complex rules or language barriers keep you from filing right. 

📧 Email: contactus@jainprachi.com 
🌐 Website: https://jainprachi.com 

FAQs – Income Tax Filing for Non-Residents 

Q: Can I file tax returns in India without visiting? 
Yes. With a valid PAN and scanned documents, everything can be handled online by our team. 

Q: Will I get a refund if TDS was more than actual tax? 
Yes. Filing your ITR is the only way to claim a refund of excess TDS. 

Q: Is it mandatory to have a PAN for non-residents? 
Yes. PAN is required for tax filing, opening bank accounts, and for any high-value transactions in India.