Last reviewed: 6 August 2026. Update: the 31 July due date for ITR-1/2 has passed — belated returns remain open until 31 December 2026 (fee under Section 234F applies); ITR-3 and ITR-4 are due 31 August 2026. NRI taxation is situational — what you owe and what paperwork applies depends on whether you are filing, selling, remitting or investing. This hub organises every guide by the situation you are actually in.
Filing your India return (AY 2026-27)
- NRI ITR filing: residential status, ITR-2 and TDS credits — the full walkthrough.
- Documents checklist and the mistakes that trigger notices — what to gather before you start.
- Form 16 vs 26AS vs AIS — reconcile before filing; NRI TDS credits go missing here.
- House property income and home-loan benefits — for the flat you rent out in India.
Selling property in India
- NRI property sale: Section 195, lower TDS certificate and refunds — the anchor guide.
- Capital gains on shares and mutual funds and Section 54 vs 54F exemptions — reinvestment routes that cut the bill.
- Buyer across the table? Point them to our property TDS desk — a correctly-papered buyer makes your deal smoother too.
Moving money in and out
- Form 15CA and 15CB: the CA-certificate map for remittances.
- TCS on LRS: the Rs 10 lakh threshold and purpose-wise rates — and how to claim it back.
Donating to Indian causes
- Section 8 guide: can an NRI invest or donate? — the Indian-passport vs OCI distinction that decides FCRA.
- FCRA registration — what the receiving NGO must hold before your foreign-passport friends contribute.
NRI deadlines — AY 2026-27
| Item | Due |
|---|---|
| ITR (non-audit) | 31 July 2026 |
| Belated / revised return | 31 December 2026 |
| Lower-TDS certificate (Form 13) | Before the sale agreement — weeks of lead time |
| 15CA/CB | Before each remittance |
Frequently asked questions
Do I need to file an ITR in India as an NRI?
If your India-sourced income (rent, capital gains, interest, dividends) exceeds the basic exemption limit — or you want refunds of excess TDS — yes. Residential status under Section 6 decides scope; the filing guides below start there.
I am selling property in India. What should I do FIRST?
Before the agreement is signed: evaluate the lower-TDS certificate (Form 13). Without it the buyer deducts on the full sale value; with it, on your actual gains. The certificate takes weeks — sequencing it early is the single biggest cash-flow decision in the deal.
What are 15CA and 15CB for?
They certify remittances abroad — the bank will not process most outward transfers without them. Which form (and whether both) depends on the nature and amount; the guide maps the common NRI cases.
Does TCS apply when I send money out of India?
Under LRS, remittances beyond Rs 10 lakh attract TCS at purpose-based rates (education, travel, investment differ). It is adjustable against your tax liability — the guide shows how to claim it back.
Filing, property-sale TDS strategy, certificates and remittances — handled across time zones.
NRI Lower TDS Certificate15CA/15CB DeskTalk to usGeneral information as of 20 July 2026, not professional advice. DTAA positions and rates depend on your country and facts — verify before acting.