The honest answer is “it depends” — and it depends on two things most NRIs get wrong. First, you might be forced to file even if you owe zero tax. Second, you may not be an “NRI” at all in the eyes of the tax department, no matter how many years you've lived abroad — because in India, your status is decided by days, not your address.

Let's clear both up. Run the 60-second check below, then we'll walk through exactly when filing is mandatory, when it isn't, and why you'll often want to file anyway.

Do you have to file an ITR in India?

Are you a Non-Resident (NRI) for FY 2025-26?

Decided by your days in India (1 Apr 2025 – 31 Mar 2026), not your passport or where you live.

First: are you actually an NRI?

This is where it starts, because the wrong status means the wrong return. You're a resident for a financial year if you spend 182 days or more in India that year — or 60 days or more this year and 365 days or moreacross the previous four years. Fail both and you're a Non-Resident (NRI).

Two relaxations matter. An Indian citizen who leaves India for a job abroad (or works as crew on an Indian ship) only faces the 182-day test that year. And an Indian citizen or PIO visiting India also gets the 182-day test — unless their Indian income tops ₹15 lakh, when the limit tightens to 120 days. There's also RNOR (Resident but Not Ordinarily Resident), the gentle in-between a returning NRI usually lands in for a couple of years — still taxed only on Indian income. Don't eyeball it; let the residential-status calculator count your days and name your status.

When filing is mandatory

Once you know you're an NRI, the obligation comes down to two things — your income, and a short list of triggers.

The income test. You must file if your taxable Indian income for the year exceeds the basic exemption: ₹4 lakh under the new regime, or ₹2.5 lakh under the old. (Ignore the “₹3 lakh” figure some sites still quote — that was last year.) Remember, as an NRI you get no Section 87A rebate and no senior-citizen relaxation, so this exemption is the only shelter you have.

₹25,000

The total TDS/TCS in a year that makes filing an ITR mandatory for an NRI — even if your income is under the exemption and no tax is actually due.

The triggers. Even with income below the exemption and nothing to pay, filing becomes compulsory if any of these is true for the year (the Rule 12AB conditions):

  • Your aggregate TDS or TCS is ₹25,000 or more.
  • You deposited over ₹50 lakh in one or more savings accounts.
  • Your professional receipts exceed ₹10 lakh (or business turnover ₹60 lakh).

That first one catches a lot of NRIs by surprise: if 30% TDS on your NRO interest or rent quietly adds up past ₹25,000, you're required to file — which, conveniently, is also how you get most of it back.

When it isn't mandatory — but you should file anyway

Say you're under every threshold. You still usually want to file, for reasons that put money or peace of mind in your pocket:

  • To claim your TDS refund. TDS on NRI income is cut at flat rates that ignore your slab — 30% on rent and NRO interest, and on a property sale, TDS on the whole sale value. That's almost always more than you owe, and filing is the only way to reclaim it.
  • To carry forward losses. A capital loss on Indian shares or property can offset future gains for up to 8 years — but only if you file on time.
  • For documentation. An ITR is clean proof of income for visa applications, overseas loans and account opening.
  • To use DTAA relief. If you've paid tax in both countries, the treaty lets you claim a credit so you're not taxed twice — claimed through your return.
In India you're an NRI because of where you were, not where you live — counted in days, not years abroad.

What it means for you

Boil it down to a clean rule. Confirm your status first— you're only an NRI if the day-count says so. Then: file if your Indian income beats ₹4 lakh (₹2.5 lakh on the old regime), file if a trigger like ₹25,000 of TDS applies, and file anyway if you're owed a refund — which, with flat NRI TDS, you very often are. Only when income is low, no trigger applies, and no TDS was deducted can you safely skip it.

Get the status right with the residential-status calculator, and when you're ready to file, the NRI ITR filing guide walks you through ITR-2 and claiming every rupee of your refund.

For AY 2026-27 (FY 2025-26), for a confirmed Non-Resident under Section 6. Residency, exemption and mandatory-filing rules are based on the Income Tax Act and the e-filing portal at the time of writing and can change; edge cases (RNOR, deemed resident, split residency) depend on your full facts. Confirm on incometax.gov.in or with a qualified CA before filing. General information, not tax advice.