The NRI calendar your CA never gave you. 14 dates, real money behind each.

Resident Indians have one big deadline: ITR by 31 July under Section 139. That's basically it.

NRIs have 14. The reason is structural. You're being taxed in India and in your home country, with a treaty between them. Each treaty document, TRC, Form 10F, FATCA self-certification, has its own clock. Miss one and your bank either freezes the account, deducts 30% TDS instead of treaty rate, or both.

The penalties aren't theoretical. We've seen ₹1.2 lakh of recoverable refund forfeited because Form 10F lapsed in May and a Q1 dividend got TDS'd at 30% instead of 10%. That's the real money behind a missed date.

Here's the year laid out by month, with what each deadline is and what happens if you miss it.

1 April: Form 10F expires for the prior year. Refile immediately. The portal is open 24/7. Filing takes 5 minutes if your TRC is in hand.

15 April: TDS quarterly return for Q4 of prior FY (Form 27Q for non-resident deductions) is due from your deductor. You don't file this, your bank or AMC does. But it's the cutoff for any TDS reconciliation issues you flag in Q4 to land on 26AS in time for ITR.

30 April: TRC renewal in some countries lines up with the financial year. UAE, UK, Singapore TRCs are calendar-year, so April refile depends on whether your tax authority issues annual or rolling certificates.

31 May: Last clean window to file the prior FY's Form 10F retroactively if you missed the April refile. Past 31 May, the FY's TDS exposure is set.

Penalty for missing April refile: bank reverts to 30% TDS on next interest credit. On a ₹20 lakh NRO FD that's roughly ₹14,000 wrongly deducted in one quarter alone. Recoverable through ITR but only if you catch it in time.

31 July: ITR-2 or ITR-3 due for NRIs under Section 139. Both forms accept Schedule FA disclosure (foreign assets) applies only when you become Resident & Ordinarily Resident (ROR), NRIs filing under non-resident status are not required to file Schedule FA. The Black Money Act 2015 ₹20 lakh safe harbour applies to BMA penalty proceedings, not to the ITR Schedule FA filing obligation.

If you're on Section 119(2)(b) condonation for past-year refunds, file your current-year ITR first, then file the condonation application separately. The CBDT processes condonation only after the current return is on record.

Miss 31 July: belated return window opens until 31 December under Section 139. You can still file, but you lose the right to carry forward losses (relevant if you had Indian capital losses to offset against gains elsewhere).

Miss 31 December: revised return window closes. Past this point you can only file under Section 119(2)(b) condonation, which is a 4 to 8 month process.

31 August: TDS Q1 quarterly returns from deductors. Your Q1 TDS (April to June interest) lands on 26AS by mid-September.

30 September: First Section 143(1) intimations for July-filed ITRs go out. If you filed a refund claim, the intimation either matches your computation or differs. A mismatch typically means a TDS line on AIS missing from 26AS, fix at the deductor's end and respond within 30 days.

31 October: TDS Q2 returns from deductors. TDS for July to September should be on 26AS by mid-November.

30 November: Tax audit deadline for residents doesn't usually apply to NRIs unless you have an Indian business. But if your NRI status was complicated this year (RNOR transition, returning India), an audit may still be triggered.

31 December: Belated and revised return deadline under Section 139.

January to February: peak Section 148 reopening notice season for AY 2018-19, AY 2019-20 (3 year 3 month and 5 year 3 month reopening windows under Finance (No.2) Act 2024 (effective 1 September 2024)). If you get a Section 148 or Section 148A notice this period, respond within 30 days. Most JAO-issued 148 notices for NRIs are void post the Supreme Court ruling of July 2025, but the burden is on you to flag the JAO/faceless mismatch.

31 March: end of FY. Last chance to file Section 119(2)(b) condonation for any FY ending in the past 5 Assessment Years. The 5-AY clock is rolling, every April, the oldest year drops out. ₹2 lakh of recoverable TDS becomes unclaimable if you miss the rolling deadline.

This is the month most CAs are too busy to take new NRI work, so plan February if you want to make the March cutoff.

Separate clock from the IT department's. Indian banks holding NRO/NRE accounts have to file FATCA reporting under the India-US Inter-Governmental Agreement and CRS reporting under OECD's framework.

Your bank prompts you for self-certification annually, usually January or February. If you ignore the prompt, the bank flags your account as non-compliant and tightens KYC. Worst case: NRO account freeze.

The self-certification is online for ICICI, HDFC, Axis. SBI still requires a paper form in some branches. Takes 10 minutes if your TIN, address, country of tax residency, and country of citizenship are all consistent across documents.

If you have multiple Indian bank accounts, expect 4 to 6 separate prompts in the same window. They don't talk to each other.

Manual tracking in a calendar app works for one or two deadlines. By the time you're juggling 14 across two countries, you'll miss something.

/tools/compliance-radar pulls your country, your account types, your past TRC issuance dates, and your last Form 10F file date from a 2-minute intake form. It then generates a personalised 12-month grid with hard deadlines and soft deadlines color-coded.

The radar emails or WhatsApps you 15 days before any hard deadline and 30 days before any soft one. We don't sell the data, we don't share it, we don't run ads off it. If you'd rather we just file everything for you, each item is a transparent flat fee (Form 10F / Form 41 refile, TRC liaison, FATCA refresh), exact amounts quoted on the call. FATCA refresh is included free, it's a 10-minute call.

Upload your 26AS first if you want the recovery side handled alongside the forward calendar. Or book free CA appointment to see the radar live before you trust it with your inbox.

Q: I'm a US NRI. Does my IRS calendar matter for the Indian one?

A: They overlap on TRC. The IRS issues Form 6166 (the US TRC equivalent) only after your 1040 is on record for the year. So if you delay your US filing past 15 April or your extension past 15 October, your Indian TRC for the year lags. Plan the US filing around the Indian Form 10F / Form 41 refile, not the other way around.

Q: What happens if I miss Schedule FA on my ITR?

A: Black Money Act 2015 has a ₹10 lakh per year penalty for non-disclosure of foreign assets. The 1 October 2024 (Finance (No. 2) Act 2024 amendment) safe harbour raised the threshold to ₹20 lakh for movable assets, but real estate and shares above the threshold still need disclosure. Don't skip Schedule FA.

Q: My TRC is January 2026 but my Indian FY runs April 2026 to March 2027. Which applies?

A: Form 10F lets you map the TRC's calendar-year period to the FY. The IT Department accepts a calendar-year TRC for the overlapping months. Some banks ask for two TRCs covering the full FY, overkill but file the second if pressed.

Q: Can I just hire someone to handle all 14?

A: Yes. Our annual NRI compliance retainer covers Form 10F / Form 41 refile, FATCA refresh across up to 5 banks, TRC liaison if your foreign authority needs documents, ITR filing, Schedule FA disclosure, and Section 143(1) response if any. Pricing is transparent and quoted on the call, tailored to your accounts. Book free CA appointment for a quote.