What process NRIs have to follow when filling IT return?

(i) They must determine their residential tax status in India, which depends on the period of their stay in a particular financial year. If you spent more than 182 days in India in the said financial year, you’re NOT an NRI; you’ll be qualified as a resident of India.

(ii) If you’re an NRI, then only that part of your income will be taxed that is earned in India. For example, the interest rate from your savings account, income from house properties, income from capital gains and more. Also, if your salary (earned in a foreign country) is directly transferred to the bank account, that amount will be taxed too.

(iii) Next, fill the correct form. Recently, to ease the compliance, ITR 1 – (SAHAJ) has been introduced. If your TOTAL income is less than Rs 50 lakh and has only ONE house property, you should fill this form. If not, you should go with ITR 2.

(iv) If your income is more than Rs 50 lakh, you would be required to disclose further details of the cost of certain movable and immovable assets located in India in Schedule AL of the ITR.

(v) Additionally, if you’re claiming tax refund but do not have a bank account in India, in that case, you would have to disclose your foreign bank account details for the issuance of refund (if any).

Aside from these, filing for Income tax return for an NRI is pretty much same and easier as it is for the residents.

Of course, it is best that you read and understand more about this so that you adequately know what exemptions you enjoy, what benefits you can get under the Double Tax Avoidance Agreement (DTAA). Go here for more information on Income tax return filing for NRIs- https://www.incometaxindia.gov.in/Pages/i-am/non-resident.aspx