ITR Filing 2025: The Income Tax Department has notified as many as 7 ITR forms this year to facilitate income tax return filing by different categories of taxpayers.

The applicability of ITR forms depends on factors such as the assessee’s sources of income, total earnings and also the category of the taxpayer like individuals, HUF, company, etc. In this article, we will discuss about the ITR form applicable for NRIs (Non-Resident Indians).

Applicable ITR Forms for NRIs

The choice of return form is based on the nature of income as mentioned below:

ITR-2: This return is applicable for Individual (whether Resident or Non-Resident) and Hindu Undivided Family (HUF) not having income under the head Profits and Gains of Business or Profession.

ITR-3: This return is applicable for Individual (whether Resident or Non-Resident) and Hindu Undivided Family (HUF) having Income under the head Profits and Gains of Business or Profession.

Thus, NRIs having income from salary, rental property, capital gains, or other sources (excluding business or professional income) are required to file ITR-2. Where the NRI earns income from business or profession in India, ITR-3 shall be applicable. It is important to note that ITR-1 (Sahaj) is not available for NRIs, even if their income falls within the eligible heads.

Also read: ITR Filing 2025: THESE individuals are exempt from paying income tax. Should they file ITR?

Procedure for Filing Income Tax Return (ITR) by NRIs for AY 2025–26

Determine Residential Status

The initial step is to ascertain the residential status under section 6 of their Act. An individual is generally treated as a non-resident if they were present in India for less than 182 days during the relevant financial year or less than 60 days (along with cumulative stay of less than 365 days in the preceding 4 years), subject to exceptions.

Gather Relevant Documentation

Ensure the availability of the following key documents and information such as PAN and passport, Visa and overseas residential status proof (if applicable), details of NRO, NRE bank accounts, Form 26AS/ Annual Information Statement (AIS)/ Tax Information Statement (TIS) reflecting tax deducted at source (TDS), TDS certificates and proofs of income (interest, rent, dividends, etc.), supporting documentation for any eligible deductions or exemptions etc.

Select the Appropriate ITR Form

Based on the nature of income, select the applicable return form as aforementioned.

Access and Login to the e-Filing Portal

Visit the Income Tax department’s e-filing portal and log in using your PAN (as User ID) and password.

Complete the Return Filing Process

Enter accurate details under various heads such as personal particulars and address, residential status, income details (rental income, capital gains, interest, etc.), deductions claimed, Bank account details for refund credit (if any) etc.

Also read: You may receive income tax notice, no refund if you skip these 2 checks before filing your ITR

Verify and Submit the Return

After reviewing the draft return for accuracy, submit the return electronically and e-verify the return within 30 days of submission as failure to e-verify may render the return as invalid.