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Income Tax Return filing: Under what circumstances is an NRI exempt from filing ITR?
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financialexpress.comLike any other individual taxpayer, a Non-Resident Indian (NRI) is required to file his return of income in India if his gross total income received in India exceeds Rs 2.5 lakh for any given financial year. The filing of income tax return should be done in accordance with provisions applicable in the case of the corresponding resident assessee.
However, the following non-resident assessees are not required to file the return of income in respect of their income taxable in India provided the payer has withheld taxes from the payment of such income.
Where the total income of a non-resident Indian consists of the following incomes, no return is required to be furnished if tax has been deducted from such income:
(a) Investment income from a
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