ITR
Which ITR form an NRI should use
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Facts
NRIs cannot use ITR-1 or ITR-4, which are for residents. NRIs use ITR-2, or ITR-3 if they have business or professional income in India.
Provisions and law
- e-Filing portal, returns applicable to non-resident individualsNon-residents file ITR-2, or ITR-3 if they have business or professional income.
- Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026)Prescribes which ITR form applies to which taxpayer.
Analysis
If your Indian income is rent, interest, capital gains or salary, use ITR-2. If you trade F&O, run a business or practise a profession in India, use ITR-3. Choose Non-Resident in the residential status section. Using ITR-1 can lead to a defective notice.
Conclusion
- List your types of Indian income.
- Choose ITR-2, or ITR-3 for business income.
- Select Non-Resident in the status section.
- Prepare and file.
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NRI income tax return, ITR-2 or ITR-3
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