Who is a Non- Resident of India (NRI)?

Non-Resident” is a person who is not Resident in India. The residential status of an individual in a given year determines whether the individual is Resident or Non-Resident for that given year. Thus, the residential status of an individual needs to be determined every year.

You are considered as “Resident in India” for a financial year if you stayed in India –

  • for a period of 182 days or more during the Financial year; Or
  • for 60 days in the financial year and for a total of 365 days in the preceding 4 years.

There are certain exceptions to the above condition of 60 Days i.e. only the test of first condition is done in these cases:

  • If you are an Indian citizen who has left India in the financial year as a crew member of an Indian ship or for the purposes of employment abroad; or
  • If you are a Person of Indian Origin(PIO) or a citizen of India who comes on a visit to India;

Therefore, you are a Non-Resident if you do not fulfil any of the above conditions.

For Non-Resident Indians: Only income earned or accrued in India or deemed to be so is taxable in India. Therefore, your income from any country besides India is not taxable in India.


Generally, you need to file your Income Tax Returns if:

  • Your total income earned or accrued in India exceeds the basic exemption limit of ₹ 2,50,000
  • You have a refund for excessively deducted TDS on Interest, Rent etc
  • You want the benefit of carrying forward of losses or want to set off your losses with gains


Documents required:

  1. For NRIs, Foreign Tax ID or Passport Number.
  2. NRO or Resident Bank Account Number & IFSC Code
  3. Trading Statements (Profit and Loss or Capital Gain Statements from the Stock Broker(s) )
  4. If income from sale of property / asset, below details required
    • Sale value, purchase value, sale date, purchase date
    • Valuation Report (where needed)
    • Any cost of improvements
    • Will / Inheritance / Advance / Registration Cost Details (where applicable)
    • Any pre-defined option / plan to defer, re-investment, pay the gains (we will help if needed)
  5. Any other income, Investments such as ESOPs, or Savings details (if applicable)
  6. Foreign Income details (TRC, IT Return, exemption Certificate) (if applicable).
  7. Foreign Assets details (if applicable)
  8. Pan Number and Date of Birth (or ITD Portal Credentials).
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