Got Indian Income? UAE NRIs, Here’s Your Quick & Easy ITR Filing Blueprint

• Mandatory if Indian income exceeds ₹2.5 lakh/year: This includes rent, capital gains, interest, or any income generated from India.
• Essential for refunds, future loan eligibility, repatriation of funds, and compliance.
• Even one missed filing can complicate your Indian financial life and trigger notices or penalties.

• General ITR deadline (non-audit cases): September 15, 2025 (extended from July 31 this year).
• Audit or special cases: later deadlines may apply, but most NRIs don’t need them.

• PAN card (Indian Permanent Account Number)
• Passport (for proof of NRI status and number of days in/outside India)
• Indian bank account details (NRE/NRO accounts for refunds)
• Overseas bank account details/salary slips (if declaring foreign assets)
• Form 16/16A (TDS certificates)
• Income statements (rent, interest, dividends, capital gains)
• Investment proofs (for claiming 80C, 80D, etc.)
• Form 26AS and AIS (Annual Information Statement): Download from the portal for TDS and income summary
• Tax Residency Certificate (if claiming DTAA benefits)

• ITR-2: For most NRIs (salary, rent, interest, capital gains—NO business/profession income).
• ITR-3: If you have business/professional income in India.
• TIP: NRIs cannot file using ITR-1 (Sahaj).

• Go to the Indian Income Tax Department’s e-filing portal https://incometax.gov.in.
• Register (if new) using PAN, date of birth, and linked mobile/email. Log in if already registered.

• On the dashboard, click “e-File” > “Income Tax Returns” > “File Income Tax Return.”

• For this year, select Assessment Year 2025–26.

• Online (Recommended): Simple for most NRIs, auto-populates data.
• Offline (for professionals): Download the utility, fill offline, and upload (comes in handy if you have lots of entries).

• Use the system prompt: “Help me choose my ITR form.”
• Most NRIs will use ITR-2.

• Fill in your profile: NRI status, contact, and all sources of income from India.
• Enter details of deductions (under sections like 80C, 80D), house property, capital gains, etc.
• Bank account details: Mandatory for refunds—use your NRE/NRO account, or another Indian account.

• The portal will automatically pull information from Form 26AS and AIS.
• Check carefully—if there is a mismatch, correct before going forward.

• If your tax due > TDS already paid, select “e-Pay Tax” and use CHALLAN 280 on the portal to pay any outstanding tax.

• Review your entire form in summary. Ensure accuracy as per your documents.

• E-verification is compulsory. You have 120 days to complete this step (but do it promptly).

• Netbanking (if you have Indian NRI accounts with netbanking enabled)
• Aadhaar OTP (only if linked)
• Demat account EVC
• If not possible, print and courier ITR-V to the CPC address in Bangalore.

• Once successfully filed and verified, download and keep a copy of the acknowledgement for records.

• Update your Indian bank/mobile details on the IT portal for OTPs and refunds.
• NRIs should NOT use ITR-1—choose ITR-2 or ITR-3 as applicable.
• Always review auto-filled data in AIS/Form 26AS for mismatch before submitting.
• E-verification is essential—without it, return is “unfiled.”
• Use Indian netbanking or Aadhaar for fastest e-verification.
• Deadline is September 15, 2025, for FY 2024-25 filings. Don’t miss it!

Do UAE salaries need to be declared?
No, income earned and received in the UAE is not taxable or reportable in India, but declare Indian-sourced income.