Last reviewed: 25 September 2026. Update: the 31 July 2026 (ITR-1/2) and 31 August 2026 (non-audit ITR-3/4) due dates have both passed — belated returns remain open until 31 December 2026 (fee under Section 234F and interest under Section 234A apply), revised returns until 31 March 2027; audit cases file by 31 October 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.
What changed on 1 April 2026
The Income-tax Act, 2025 applies to income earned and payments made from 1 April 2026. Your FY 2025-26 return (AY 2026-27), and any notice for that or an earlier year, stays under the 1961 Act. For anything from April 2026 onward, these are the new references:
| Subject | Old (1961 Act / 1962 Rules) | New (2025 Act / 2026 Rules) |
|---|---|---|
| TDS on payments to non-residents | Section 195 | Section 393(2) |
| Lower or nil TDS certificate | Section 197, Form 13 | Section 395(1)(a), Form 128 |
| Remittance information and CA certificate | Form 15CA / 15CB | Form 145 / Form 146 |
| DTAA information with the TRC | Form 10F | Form 41 (section 159(8)) |
| DTAA relief | Section 90 | Section 159 |
| Non-resident TDS return (filed by the payer) | Form 27Q | Form 144 |
| TCS on LRS remittances | Section 206C(1G) | Section 394(1) |
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.
- Form 41 replaces Form 10F: DTAA and TRC rules — claiming treaty rates from FY 2026-27.
- NRI refunds and foreign bank accounts — why refunds go only to an Indian account.
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.
- Repatriating up to USD 1 million a year from NRO — sale proceeds, balances and inheritances.
- TCS on LRS: the Rs 10 lakh threshold and purpose-wise rates — relevant when family in India send you money.
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 / 31 August 2026 — passed |
| Belated return | 31 December 2026 |
| Revised return | 31 March 2027 (Finance Act, 2026 extended the window; a fee applies to revisions filed after 31 December 2026) |
| Lower-TDS certificate (Form 128, old Form 13) | Before the sale agreement — weeks of lead time |
| Forms 145/146 (old 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 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. For sales from 1 April 2026 the application is Form 128 under section 395(1) of the Income-tax Act, 2025 (it replaced Form 13 under section 197). 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 support remittances abroad — the bank will not process most outward transfers without them. For remittances from 1 April 2026 they are Form 145 (information, old 15CA) and Form 146 (accountant's certificate, old 15CB). 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?
TCS under the Liberalised Remittance Scheme applies to resident remitters, such as your parents sending you money, not to repatriation of your own NRO or NRE funds. From 1 April 2026, under section 394 of the Income-tax Act, 2025, it is 2% on education or medical remittances above Rs 10 lakh, 20% on other LRS remittances above Rs 10 lakh, and 2% on overseas tour packages from the first rupee. It is adjustable against the remitter's tax liability.
What changed for NRIs on 1 April 2026?
The Income-tax Act, 2025 replaced the 1961 Act for income and payments from 1 April 2026. TDS on payments to non-residents moved from section 195 to section 393(2), the lower-TDS certificate from section 197 to section 395(1)(a) with Form 128, 15CA and 15CB became Forms 145 and 146, Form 10F became Form 41, and the non-resident TDS return 27Q became Form 144. Returns for FY 2025-26 (AY 2026-27) are still filed under the 1961 Act.
Filing, property-sale TDS strategy, certificates and remittances — handled across time zones.
NRI Lower TDS Certificate15CA/15CB DeskTalk to usCA for NRIsGeneral information as of 25 September 2026, not professional advice. DTAA positions and rates depend on your country and facts — verify before acting.