Which ITR form should I use as an NRI?

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerAs an NRI you cannot use ITR-1 (Sahaj) or ITR-4 (Sugam). Most NRIs file ITR-2 — for salary, house property, capital gains and other income. If you also have income from a business or profession in India, you use ITR-3 instead.

Why not ITR-1 or ITR-4

ITR-1 and ITR-4 are reserved for resident taxpayers, so an NRI is barred from them regardless of how small the income is. Filing on the wrong form can make the return defective, so this matters even for a simple rental or interest income.

ITR-2 versus ITR-3

Use ITR-2 if your Indian income is salary, house property rent, capital gains (such as a property sale), interest or dividends — the situation for most NRIs. Use ITR-3 only if you have income from a business or profession carried on in India. Example: an NRI selling a flat and earning NRO interest files ITR-2; an NRI running a proprietary business in India files ITR-3.

What to keep ready, and by when

Have your passport day-count, Form 26AS / AIS, TDS certificates, and a validated bank account ready. For FY 2025-26 (AY 2026-27) the due date is 31 July 2026 where no audit is required. Confirm the current due date and form notifications. Our NRI income tax compliance service files it for you.

NRI Taxation

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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.