NRI ITR Filing

When Is a Person Considered A Non-Resident Indian?

Non-resident Indian' is an individual who is a citizen of India or a person of Indian origin and who is not a resident of India. Thus, in order to determine whether an Individual is a non-resident Indian or not, his residential status is required to be determined under Section 6. As per section 6 of the Income-tax Act, an individual is said to be non-resident in India if he is not a resident in India and an individual is deemed to be resident in India in any previous year if he satisfies any of the following conditions:

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NRI’s taxable income depends on his residential status for the year. In case, the status is ‘resident’, his/her global income is taxable in India. If the status is ‘NRI’, the income which was earned or accrued in India is taxable in India. Some examples of taxable income are listed below:

  • Salary income is taxable when the salary is received in India by the person or by someone on his/her behalf. Therefore, if an NRI receives salary directly to an Indian account it will be subject to Indian tax laws.
  • Capital gain on transfer of capital asset which is situated in India shall be taxable in India.
  • Income from a property which is situated in India is taxable for an NRI.
  • Interest income from fixed deposits and savings accounts held in Indian bank accounts is taxable in India.
  • Any income earned by an NRI from a business controlled or set up in India is taxable to the NRI.

Frequently Asked Question

No, it is not necessary to be physically present to file and verify your income tax returns. You can file income tax return online from anywhere in the world. You can send signed copy of ITR-V to the CPC Income Tax Department, Bengaluru or e-verify the same within 120 days from the date of filing your ITR.

Specified payments in the nature of rent, professional or technical fees etc made to an NRI requires tax deduction at source by the individual making the payment. The individual must obtain a TAN for himself in order to deduct taxes at source. Further, Form 15CA (to be filed by the person making the payment) and Form 15CB (to be obtained from a Chartered Accountant) are also required for making payments to non-residents.

An NRE account is a bank account opened in India in the name of an NRI, to park his foreign earnings; whereas, an NRO account is a bank account opened in India in the name of an NRI, to manage the income earned by him in India. An NRI can open a joint NRO account with one or more NRIs or Indian citizens.

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