Online Guide for NRIs in UAE: Submitting Income Tax Returns Electronically - Detailed, Step-by-Step Instructions
As a Non-Resident Indian (NRI) living in the UAE, it's essential to file your Income Tax Return (ITR) in India if your income earned or received in India exceeds ₹250,000 in a financial year. Here's a simplified guide to help you navigate the process:
- Visit the Indian income tax e-filing portal (incometax.gov.in).
- Register or log in with your Permanent Account Number (PAN).
- Select “File Income Tax Return” on the dashboard.
The process of filing ITR online begins after the pre-filing stage, where relevant income and tax-related information is entered.
- Choose the appropriate ITR form:
- If you have salary or capital gains income, select ITR-2.
- If you have income from business or profession in India, choose ITR-3.
- Fill in details of your Indian income such as rental income, capital gains, interest from Non-Resident Ordinary (NRO) accounts, etc. (Exclude income earned in UAE).
- Claim deductions or exemptions, if applicable (for example, under the Double Tax Avoidance Agreement (DTAA) between India and the UAE).
- Submit the return before the due date (usually July 31 of the assessment year).
- Verify your return electronically to complete the filing process.
Key points to remember: - NRIs cannot claim the basic exemption limit of ₹250,000 on capital gains; capital gains tax applies irrespective of the amount. - Income such as salary earned in the UAE, interest on Non-Resident External (NRE) or Foreign Currency Non-Resident (FCNR) accounts, and money sent from abroad are not taxable in India. - Taxes are deducted at source (TDS) on income like rent and capital gains in India; you can claim refunds or adjust TDS by filing ITR. - Make sure to use benefits under the DTAA between India and the UAE by submitting a Tax Residency Certificate and Form 10F if applicable.
Important notes: - A success message will appear with a transaction ID and acknowledgement number after verification is complete. - You can e-Verify using options such as One-Time Password (OTP) via Aadhaar-linked mobile, pre-validated bank account, net banking, or Digital Signature Certificate (DSC). - You can either click 'Link Now' to link it immediately or proceed (not recommended). - The deadline for filing Income Tax Return (ITR) in the UAE for individuals earning income in India has been extended to September 15, 2025.
Following these steps should help you file your ITR online efficiently and ensure compliance with Indian tax regulations. Happy filing!
- Besides filing their Income Tax Return (ITR), NRIs may also be interested in staying updated on personal finance, business news, sports, weather, entertainment, and finance news to manage their finances effectively in India and abroad.
- To make informed decisions, they can check out financial resources available online for updates on the latest trends in international personal finance, business, and investment.
- Moreover, they can benefit from the Double Tax Avoidance Agreement (DTAA) between India and the UAE by staying informed about its latest provisions and submitting necessary documents like the Tax Residency Certificate and Form 10F when applicable.
