What's the last date for an NRI to file the income tax return?

Short answerFor an NRI with no audit requirement, the due date is 31 July following the financial year — so 31 July 2026 for FY 2025-26 (AY 2026-27). If your accounts need an audit (for example business income above the limit), the due date is 31 October.

The usual deadline

Most NRIs — with salary, rent, capital gains or interest but no audit — file by 31 July after the year ends. For FY 2025-26 that is 31 July 2026. Dates can be extended by the department — confirm the current deadline.

When it's later

If your Indian business or professional income requires a tax audit, the due date moves to 31 October. Miss the deadline and you can still file a belated return (with a late fee and interest) up to the cut-off, or later an updated return.

Why not to miss it — an example

Example: an NRI owed a ₹5 lakh TDS refund who files by 31 July gets it processed with interest; filing late delays the refund and adds a late fee under Section 234F. If you have capital losses to carry forward, filing on time is essential — a belated return can lose that benefit. The deadline also matters for choosing the old regime, which in some cases can only be opted for in a return filed by the due date. And interest under Sections 234A/B/C runs on any unpaid tax from the due date, so filing late costs more than just the ₹5,000 fee. Our NRI tax service files well before the date.

Talk to CA Vijay R Singh

Want your NRI return filed well before the deadline? You can message him directly, or book a short call to talk through your situation.

This answer is general information for NRIs, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

© 2026 Vijay R Singh & Co., Chartered Accountants | FRN 136869W | M.No. 153926 | +91 98607 23959 | info@cavijaysingh.com | Andheri East, Mumbai 400069

Book a Call