Filing taxes as an NRI may seem overwhelming, but breaking the process into clear steps makes it much easier. Below is a simplified and structured 15-step guide to help you file your Income Tax Return (ITR) in India in line with Non-Resident Indian (NRI) taxation rules.

Step 1: Determine Your Residential Status

Your tax liability depends on your residential status under the Income Tax Act, 1961.
You are considered a resident if:

• You stay in India for 182 days or more in a financial year, OR

• You stay for 60 days in the financial year + 365 days in the preceding 4 years.

If you do not meet these conditions, you qualify as an NRI for tax purposes.

Step 2: Reconcile Your Income & Taxes Using Form 26AS

Form 26AS shows all tax-related information including:

• TDS (Tax Deducted at Source)

• Advance tax payments

• High-value transactions

Download Form 26AS from the Income Tax portal and match it with your records to ensure all taxes are correctly credited before filing.

Step 3: Calculate Your Taxable Income

Your taxable income as an NRI includes:

• Salary income (if earned in India or paid by an Indian employer)

• Rental income from property in India

• Interest income from NRE/NRO accounts, FDs, or other investments

• Capital gains from selling property, shares, mutual funds, etc.

Add up all Indian income sources, apply the appropriate NRI tax slab rates, and compute deductions wherever eligible (e.g., 80C, 80D).

Step 4: Claim Double Taxation Avoidance Relief (DTAA)

If the same income is taxed in both India and your country of residence, you may claim relief under DTAA.
You must provide:

• Proof of foreign taxes paid

• Tax residency certificate (TRC)

• Details of the applicable treaty provisions

This ensures you avoid being taxed twice on the same income.

Step 5: Register on the Income Tax e-Filing Portal

To file your ITR online:

1. Visit the official e-filing portal.

2. Select Register Yourself → choose Individual.

3. Enter your PAN (which acts as your TIN).

4. Provide personal details and create a password.

5. Verify your account via OTP/email link.

Ensure your PAN is active for successful registration.

Step 6: Log In to Your e-Filing Account

Use your PAN, password, and captcha to log in.
Complete any additional authentication steps if prompted.

Step 7: Choose the Correct ITR Form

The correct form depends on your income sources:

• ITR-2: For NRIs with income from house property, capital gains, or other non-business sources

• ITR-3: For NRIs earning income from a business or profession in India

Select the assessment year (e.g., AY 2024-25 for FY 2023-24).

Step 8: Fill the ITR Form (Online or Offline)

You can file in two ways:

Option 1: Fill Online

• Use the interactive form on the portal

• Section-wise guidance simplifies data entry

Option 2: XML Utility

• Download the applicable utility from the portal

• Fill details offline in Excel

• Validate and generate XML

Step 9: Disclose Bank Account Details

You must report all Indian bank accounts (NRE/NRO/Savings).
Foreign bank accounts may also need disclosure based on your income sources.

Ensure all account numbers, IFSC codes, and account types are accurate.

Step 10: Report Assets and Liabilities

NRIs must disclose:

• Assets: Properties, investments, bank balances, etc.

• Liabilities: Loans, outstanding dues

This ensures compliance and transparency.

Step 11: Upload Supporting Documents (If Required)

Generally, ITR filing does not require document uploads.
However, you may need to upload:

• TRC (for DTAA claims)

• Proof of taxes paid abroad

• Other supporting documents if specifically requested by the department

Step 12: Review and Validate Your Return

• Check all entries carefully

• Validate the form using the in-built tools

• The system will also auto-calculate your tax liability

Step 13: Submit Your ITR

If using XML:

• Upload the validated XML on the portal

If filing online:

• Click Submit after completing all sections

Step 14: Verify Your ITR

Your ITR is considered complete only after verification.
Verify using:

• Aadhaar OTP (if applicable)

• Net banking

• EVC

• Or by sending a signed ITR-V to CPC, Bengaluru within 120 days

Electronic verification is the fastest and easiest.

Step 15: Receive Confirmation

After verification, the Income Tax Department will acknowledge your ITR filing.
You can track the status under View Returns / Forms on the portal.