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Sahayak

Income Tax Return (Residents & NRIs)

Choose the right ITR form (1/2/3/4/5) for residents, NRIs and businesses — 2026 guide

Information last verified: September 2026 · Always verify on the official portal before payment.

Real government fee
ITR filing on the Income Tax e-Filing portal is FREE. CA/consultant help is optional and separately priced.
How many days
ITR-V verification within 30 days of filing. Refunds usually processed in a few weeks to months after e-Verification.
Who can apply
Every taxpayer in India (resident individual, senior citizen, business, HUF) and NRIs with Indian-source income above the taxable threshold, capital gains, house property income or Indian bank interest.
Best time to apply
File before the due date (typically 31 July for individuals not requiring audit; different dates apply for audit cases and companies — verify on incometax.gov.in).
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Documents you need

  • PAN and Aadhaar (link status verified)
  • Form 16 (salary) / Form 16A (TDS on other income)
  • Bank statements and interest certificates (for FD, savings, NRO/NRE)
  • Capital gains statement (mutual funds, equity, property)
  • Rent receipts / house property income proof
  • Foreign asset & foreign income details (for residents with foreign holdings; Schedule FA)
  • For NRIs: Passport, visa, days-of-stay calculation, foreign tax residency proof, TRC (if claiming DTAA benefit)

Important warnings

  • • Sahayak is an informational guide only. Always file on the official Income Tax e-Filing portal (incometax.gov.in) — never on lookalike sites.
  • • Choosing the wrong ITR form leads to defective return notices. NRIs cannot use ITR-1 or ITR-4.
  • • Residents holding foreign bank accounts, foreign shares or foreign property MUST report them in Schedule FA — non-disclosure is a serious offence.
  • • For DTAA benefit, keep TRC + Form 10F + PAN + no-PE declaration (as applicable) ready before claiming lower TDS.
  • • Deadlines and specific form fields change every year — verify on incometax.gov.in before filing.

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Step by step

  1. 1

    IDENTIFY YOUR RESIDENTIAL STATUS: Resident, Resident but Not Ordinarily Resident (RNOR), or Non-Resident (NR) — based on days of stay in India per Section 6 of the Income-tax Act.

  2. 2

    CHOOSE THE RIGHT ITR FORM:

  3. 3

    • ITR-1 (Sahaj): For RESIDENT individuals with total income up to Rs. 50 lakh from salary, one house property and other sources. NRIs CANNOT file ITR-1.

  4. 4

    • ITR-2: For resident individuals / HUFs and NRIs with NO business/profession income — used by most NRIs and by residents with capital gains, foreign assets, more than one house property, etc.

  5. 5

    • ITR-3: For individuals / HUFs with income from business or profession (including NRIs with business income in India, freelancers, partners in firms).

  6. 6

    • ITR-4 (Sugam): For RESIDENT individuals / HUFs / firms (not LLP) opting for presumptive income under Sections 44AD / 44ADA / 44AE, with total income up to Rs. 50 lakh. NRIs CANNOT file ITR-4.

  7. 7

    • ITR-5: For firms, LLPs, AOP, BOI (not individuals).

  8. 8

    REGISTER / LOG IN at incometax.gov.in with PAN.

  9. 9

    PRE-FILL: Use the portal's pre-fill (Form 26AS, AIS, TIS) to auto-populate TDS and interest data.

  10. 10

    REPORT ALL INDIAN-SOURCE INCOME: For NRIs — rent, capital gains, NRO interest, dividends, business income. NRE interest is generally tax-exempt for NRIs (verify current provisions).

  11. 11

    APPLY DTAA (IF ELIGIBLE): NRIs claiming a Double Taxation Avoidance Agreement benefit typically file Form 10F online and keep Tax Residency Certificate (TRC) ready.

  12. 12

    PAY ANY BALANCE TAX (self-assessment) via Challan 280 / e-Pay Tax on the portal.

  13. 13

    SUBMIT AND E-VERIFY within 30 days via Aadhaar OTP, net banking, Digital Signature Certificate (DSC) or by sending signed ITR-V to CPC Bengaluru.

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Frequently Asked Questions

NRI ke liye kaunsa ITR form file karna chahiye? / Which ITR form should an NRI file?
Most NRIs file ITR-2 — unless they have Indian business or professional income. If an NRI has business income in India (freelancing, partnership share, business), they use ITR-3. IMPORTANT: NRIs CANNOT use ITR-1 (Sahaj) or ITR-4 (Sugam) — those are only for residents.
Resident ke liye ITR-1, ITR-2, ITR-3 aur ITR-4 mein difference kya hai? / What's the difference between ITR-1/2/3/4 for residents?
ITR-1 (Sahaj): resident individual, income up to Rs. 50 lakh from salary + one house property + other sources. ITR-2: individuals/HUFs without business income — capital gains, multiple house properties, foreign assets, NRIs. ITR-3: individuals/HUFs with business or professional income. ITR-4 (Sugam): residents opting for presumptive income (44AD/44ADA/44AE) with total income up to Rs. 50 lakh.
NRE aur NRO account ke interest par tax lagta hai kya? / Is NRE/NRO interest taxable in India?
NRE (Non-Resident External) interest is generally tax-exempt for NRIs in India (under current provisions). NRO (Non-Resident Ordinary) interest is fully taxable in India and TDS is deducted at source. Verify the latest rules on incometax.gov.in.
DTAA benefit lene ke liye kya karna padta hai? / How do I claim DTAA relief as an NRI?
You need a Tax Residency Certificate (TRC) from your country of residence, file Form 10F online on the Income Tax portal, and provide a no-Permanent Establishment declaration (if applicable). Sharing these with banks/deductors can result in a lower TDS rate.
Foreign assets Schedule FA mein disclose karna zaroori hai? / Do I have to disclose foreign assets in Schedule FA?
Yes — if you're a resident (not RNOR) and you own a foreign bank account, foreign shares, foreign property or beneficial ownership abroad, disclosure in Schedule FA is MANDATORY. Non-disclosure is a serious offence under the Black Money Act.
NRI ka residential status kaise decide hota hai? / How is residential status determined?
Under Section 6: a person is Resident if they stay 182+ days in India in a financial year, OR they've spent 365+ days across the last 4 years plus 60+ days in the current year. Otherwise, Non-Resident (NR). RNOR is an intermediate status with visa/citizenship-based rules.
ITR filing 2026 ki due date kya hai? / What is the ITR filing due date for AY 2026-27?
Non-audit individuals: typically 31 July. Audit cases and companies have different deadlines. The government notifies specific dates each year — verify the current AY date on incometax.gov.in before filing.
Kya bina CA ke ITR file kar sakte hain? / Can I file ITR without a CA?
Yes. Filing on incometax.gov.in is 100% free and the portal auto-fills your data from Form 26AS / AIS / TIS. Simple cases (salary + FD interest) are easy to file yourself. For complex cases (capital gains, foreign income, business), a CA's help is wise.
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