Every NRI tax form. In plain English.

Your taxpayer info, given to the Indian tax department.

Required to claim treaty TDS rate on Indian income.

Filed when: Annually, before each ITR.

Usually paired with: TRC + ITR

Online replacement for Form 10F.

Replaces Form 10F from 1 April 2026 (FY 2026-27).

Filed when: Annually, online via the income tax portal.

Usually paired with: TRC + ITR

Proof you're a tax-resident of your foreign country.

Required to claim DTAA. Your home country's tax office issues it.

Filed when: Annually, issued by your home country's tax authority.

Usually paired with: Form 10F or Form 41

Claim credit for taxes you already paid abroad (renumbered Form 44 from FY 2026-27).

Avoid paying tax on the same income in two countries.

Filed when: With ITR, before filing.

Usually paired with: Schedule TR + ITR

Ask the tax officer for a custom, lower TDS rate before sale.

Cuts buyer's 20% TDS on your property sale to 1-3%.

Filed when: Before sale-deed registration, 3-5 week lead time.

Buyer's TDS payment slip when buying property.

Buyer files this when they deduct TDS on your property sale.

Filed when: Within 30 days of sale-deed, by buyer.

Usually paired with: Form 16B

Buyer's quarterly return showing TDS paid to non-residents (renumbered Form 144 from FY 2026-27).

Required when the buyer paid the NRI seller via TDS.

Filed when: Quarterly, by buyer / deductor.

Receipt buyer gives you for the TDS they deducted.

Proof of TDS deducted on your sale. You'll need this for refund claim.

Filed when: Within 15 days of Form 26QB filing, by buyer.

Usually paired with: Form 26QB

Your declaration to the bank before sending money abroad (renumbered Form 145 from FY 2026-27).

Required before the bank releases any NRO repatriation.

Filed when: Per remittance, online before transfer.

Usually paired with: Form 15CB (CA certificate)

CA's certificate confirming tax was paid before remittance (renumbered Form 146 from FY 2026-27).

Bank won't release the wire without this, pairs with Form 15CA.

Filed when: Per remittance over the threshold, by a CA.

Usually paired with: Form 15CA

Bank's outward-remittance form under FEMA / RBI rules.

Standard bank form needed for any cross-border transfer.

Filed when: Per remittance, at the bank.

Usually paired with: Form 15CA + 15CB

Simplest ITR, NOT for NRIs.

NRIs cannot use ITR-1. Listed only to point you to ITR-2.

Filed when: Not for NRIs, use ITR-2 instead.

Default Indian return for most NRIs.

Required if you have capital gains, foreign income or India rent.

Filed when: By 31 July (non-audit) or 31 October (audit).

Indian return for NRIs with business or freelance income.

Use this instead of ITR-2 if you have India-source business income.

Filed when: By 31 July (non-audit) or 31 October (audit).

Annual record of every TDS deducted on your PAN (renumbered Form 168 from FY 2026-27).

First check before any refund claim, proves what was deducted.

Filed when: View anytime, online on the income tax portal.

Usually paired with: AIS

Detailed view of all your Indian financial activity.

Mutual funds, dividends, foreign remittances, more complete than 26AS.

Filed when: View anytime, online.

Usually paired with: Form 26AS

PAN application for NRIs and foreign citizens (renumbered Form 95 from FY 2026-27).

Get an Indian PAN, needed for any India-side investment or filing.

Filed when: Once, when you first need a PAN.

Stop-gap when you don't have a PAN.

Banks may accept it temporarily for a specific transaction.

Filed when: Per transaction, when PAN unavailable.

Your employer's annual TDS certificate (salary).

Proves salary TDS, needed if you have salary income from India.

Filed when: By 15 June each year, by employer.

Usually paired with: Form 16A (non-salary)

Quarterly TDS receipt from bank, payer or tenant (renumbered Form 131 from FY 2026-27).

Proves TDS on interest, rent, professional fees.

Filed when: Quarterly, by deductor.

Usually paired with: Form 26AS

Inside the ITR, discloses foreign assets to India.

Mandatory when you become Ordinarily Resident. Penalty: ₹10L+ if missed.

Filed when: With ITR, the year you become ROR.

Inside the ITR, claims credit for foreign tax paid.

Avoids double taxation, pairs with Form 67.

Filed when: With ITR, pairs with Form 67.

Usually paired with: Form 67

Report your Indian financial accounts to the IRS.

Required for US persons with Indian accounts above the threshold.

Filed when: With your US 1040, annually.

Usually paired with: FBAR

Report your Indian bank accounts to the US Treasury.

Required if you're a US person with $10K+ in Indian accounts at any point.

Filed when: By 15 April (auto-extension to 15 October).

Usually paired with: Form 8938

Certify you missed FBAR by mistake (not on purpose).

Curing missed FBAR / 8938 disclosures without $10K-per-account penalty.

Filed when: With Streamlined submission to the IRS.

Usually paired with: Amended 1040s + FBARs

Tell US brokers you're a foreign person.

Claims DTAA treaty rate, reduces US withholding on payments.

Filed when: Once, before payment; renew every 3 years.