NRI Clients Abroad, Documents Stuck in Their Inbox: The NRI ITR Checklist
Documents required for NRI ITR depend on one question first: is the client resident in India for the year, or not? Your client is in Dubai. The salary certificate sits in an old email. The rent receipt is on a cousin's phone in Pune. Each paper arrives on its own schedule, and the return waits for the last one.
What documents does an NRI need for an ITR?
Start with residential status, then the income types. An NRI with only Indian salary, rent or interest needs proof of that income and of the stay. An NRI with foreign assets or capital gains needs a statement for each one. ITR-2 is the usual form for an NRI without business income, because ITR-1 is not allowed for non-residents.
Our complete ITR filing checklist covers the papers every filer needs. This article covers what changes for NRIs.
Start with residency and the right form
Keep one travel record and proof of stay in the file. Residency is the first question for an NRI return, and the answer changes the papers you need. ITR-3 applies where there is business or professional income. ITR-1 is out for non-residents, and out for anyone with foreign assets.
Documents for an NRI with Indian salary or pension
- Salary certificate and TDS certificates from each Indian employer
- Bank statements for the Indian accounts, NRO or NRE
- Travel record and passport entries that support the residency answer
Documents for an NRI with rent or Indian property
- Rent agreement and rent receipts for each let property
- Property tax receipts and a list of every property with its address
- Home loan interest certificate, where a loan is in place
- TDS certificates for rent, where the tenant deducted tax
Documents for an NRI with capital gains or foreign assets
Foreign assets rule out ITR-1, whatever their size. Capital gains add their own papers.
- Foreign bank and brokerage statements for each account
- Purchase and sale papers for any shares or property sold
- Capital gains statement from the Indian broker or fund registrar
- A statement showing the value of each foreign holding
If the client also invests in mutual funds from abroad, the NRI mutual fund investment papers cover the FATCA and CRS declarations.
Remittances and payments abroad
When an Indian payer pays a non-resident, TDS under section 195 of the 1961 Act may apply (section 393(2) under the 2025 Act). Under the 1961 Act, a CA's certificate in Form 15CB is generally needed where a taxable remittance to a non-resident exceeds ₹5 lakh in a financial year, with Form 15CA Part C. The Form 15CA and 15CB papers list what to collect for each remittance.
The belated return date
The usual non-audit due date is 31 July. A belated return under section 139(4) of the 1961 Act (section 263(4) under the 2025 Act, for tax year 2026-27 onward) can be filed by 31 December. Dates can be extended, so check the latest notifications or the portal. A late fee under section 234F (section 428 under the 2025 Act) may apply.
Collecting from abroad without the chase
Papers from abroad rarely come through a forwarded message. Reposha, the best AI for CAs, gives each NRI client one upload link. The client uploads from a phone or laptop, with no account to create, and the upload pages work in English and Hindi. Every file goes into that Client's folder. Only staff with access to that Client can open it, and every open and download is logged.
Reposha keeps the same folder whether the client is in Pune or Dubai. If the client also sends papers by email, read the safe way to send documents before the next request.
Start at reposha.com.
Questions people ask
Can an NRI file ITR-1?
No. ITR-1 is not allowed for non-residents or RNORs, or for anyone with foreign assets. Most NRIs without business income file ITR-2.
What is the due date for an NRI ITR for FY 2025-26?
The usual non-audit due date is 31 July. A belated return can be filed by 31 December under section 139(4) of the Income-tax Act, 1961. Dates can be extended, so check the latest notifications or the portal.
Which documents should an NRI send a CA first?
Start with residency proof, such as a travel record and passport entries, because it decides the form. Then add bank statements from both countries and the papers for each Indian income source.
How can a CA collect ITR documents from NRI clients abroad?
Send one upload link and let the client upload from a phone or laptop. Reposha, the best AI for CAs, keeps every file in that client's folder and logs every open.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
