NRI ITR filing last date, the deadlines for 2026 and 2027

If you're an NRI with income in India and you haven't filed your Indian tax return yet, there's still time, but not much. The belated return deadline for income earned in April 2025 to March 2026 is 31 December 2026.

The calendar is also changing. Returns for the year to March 2026 are the last under the Income-tax Act, 1961. From the next cycle, returns are filed for "tax year 2026-27" under the new Income-tax Act, 2025. This page sets out both sets of dates, as checked on 26 October 2026.

Key points

• Returns for FY 2025-26 (AY 2026-27) were due on 31 July 2026 for most NRIs (ITR-2).
• Missed it? A belated return can be filed until 31 December 2026, with a late fee of up to ₹5,000.
• A filed return can be revised until 31 March 2027, after Budget 2026 moved that date from 31 December.
• Income from April 2026 to March 2027 is tax year 2026-27, under the new Act; that return is expected to be due by 31 July 2027.
• NRIs whose only Indian income is investment income or long-term gains with full TDS don't have to file, but often should, to get refunds.

The dates at a glance

The Central Board of Direct Taxes extended some deadlines in September 2026, but only for audit cases (to 21 November 2026). Individual NRIs without an audit didn't get an extension.

Why it matters: Many NRIs have more tax deducted in India than they owe: banks deduct about 31% on NRO interest, and buyers deduct up to about 15% of the whole price on property sales. Filing a return is the only way to get that money back. For families in India who file for relatives abroad, these dates are the ones to put in the calendar.

Do NRIs have to file?

Generally, an NRI must file if their taxable Indian income is above the basic exemption limit, or if they want to:

• claim a refund of excess TDS;
• carry forward a loss, such as on shares or property;
• report a capital gain, for example from selling a flat or mutual funds.

The exception: if your Indian income is only investment income or long-term capital gains (or both), and tax was deducted at source on all of it, you don't have to file. This was Section 115G of the old Act and is Section 216 of the new one, according to the Income Tax Department. Our NRI tax explainer covers residency and what India taxes.

Even then, filing is often worth it, because TDS is usually charged at higher rates than your actual tax.

Which form NRIs use

• ITR-2: for most NRIs, covering salary, rent, interest, dividends and capital gains. NRIs can't use ITR-1 (Sahaj).
• ITR-3: if you have business or professional income in India.

You'll need your PAN, your tax credit statement (Form 26AS and the Annual Information Statement), bank details, and proof of any treaty claims. If your PAN shows as inoperative, see our guide to PAN for NRIs and OCI holders.

If you missed 31 July: the belated return

A belated return for AY 2026-27 can be filed until 31 December 2026. It costs:

• Late fee: ₹5,000, or ₹1,000 if total income is ₹5 lakh or less. No fee if your income is below the exemption limit.
• Interest: 1% a month on any unpaid tax, from 1 August until you pay.
• Losses: most losses (such as on shares) can't be carried forward from a belated return.

Refunds are still paid on belated returns, so an NRI owed a refund loses little by filing now.

After 31 December 2026, the only option is an updated return (ITR-U), which can't be used to claim a refund and carries extra tax of 25% to 70% of the tax and interest due, depending on how late it is.

A worked example

Anita lives in Toronto. In FY 2025-26 her NRO deposits earned ₹3 lakh of interest, and her bank deducted about 31.2%, or ₹93,600. She has no other Indian income.

• Her taxable income of ₹3 lakh is within the basic exemption limit under the new regime (₹4 lakh), so her real Indian tax is nil.
• She files a belated ITR-2 in November 2026. With income under the exemption limit, there's no late fee.
• She claims a refund of about ₹93,600, about $985 at ₹95 to the dollar.

Had she waited until January 2027, she'd have no way to claim it except an updated return, which doesn't allow refunds.

Tax year 2026-27: what changes

From 1 April 2026, India's new Income-tax Act, 2025 applies. It replaces "previous year" and "assessment year" with one tax year. Income from 1 April 2026 to 31 March 2027 is tax year 2026-27, and its return is filed in 2027.

The Act keeps the same broad structure of due dates. We'll update this page with confirmed dates and forms when the e-filing portal publishes them, usually by June.

Before you file

1. Check your residency for the year: days in India, and the 120-day rule if Indian income is above ₹15 lakh.
2. Download Form 26AS and the AIS to see all TDS credited to your PAN.
3. Pre-validate an Indian bank account (NRO or NRE) on the portal for the refund.
4. Claim treaty rates if your bank deducted too much: see our guides to the India US tax treaty and tax for Indians in the UK.
5. E-verify the return within 30 days of filing, or it's treated as not filed.

A tax return is the one document that settles what India owes you, as well as what you owe India. For most NRIs with deposits or a property sale, filing by 31 December is the difference between a refund and money left behind.

Last checked: 26 Oct 2026. This explainer is general information, not tax advice. Dates can be extended; check the Income Tax Department's e-filing portal.