Returns and Forms Applicable for Non-Resident Individual for AY 2024-2025

Non-Resident Individual is an individual who is not a resident of India for tax purposes. In order to determine whether an Individual is a Non-Resident or not, his residential status is required to be determined u/s 6 of the Income Tax Act, 1961.

An individual will be treated as a Resident in India in any previous year if he / she satisfies any of the following conditions:
1. If he / she is in India for a period of 182 days, or more during the previous year or
2. If he / she is in India for a period of 60 days or more during the previous year and 365 days or more during 4 years immediately preceding the previous year.

An individual who does not satisfy both the conditions as mentioned above will be treated as Non-Resident in that previous year.

However, in respect of an Indian citizen and a person of Indian origin who visits India during the year, the period of 60 days as mentioned in (2) above shall be substituted with 182 days. The similar concession is provided to the Indian citizen who leaves India in any previous year as a crew member or for the purpose of employment outside India.

 The Finance Act, 2020, w.e.f. Assessment Year 2021-22 has amended the above exception to provide that the period of 60 days as mentioned in (2) above shall be substituted with 120 days, if an Indian citizen or a person of Indian origin whose Total Income, other than Income from Foreign Sources, exceeds ₹ 15 lakh during the previous year. 

 The Finance Act, 2020 has also introduced new Section 6(1A) which is applicable from Assessment Year 2021-22. It provides than an Indian citizen earning Total Income in excess of ₹ 15 lakh (other than income from foreign sources) shall be deemed to be Resident in India if he / she is not liable to pay tax in any country.

1. ITR-2 - Applicable for Non-Resident Individual 

This return is applicable for Individual (whether Resident or Non-Resident) and Hindu Undivided Family (HUF).

Not having income under the head Profits and Gains of Business or Profession. Who is not eligible for filing ITR-1
2. ITR-3 - Applicable for Non-Resident Individual 

This return is applicable for Individual (whether Resident or Non-Resident) and Hindu Undivided Family (HUF).

Having Income under the head Profits and Gains of Business or Profession. Who is not eligible for filing ITR-1, 2 or 4   

Forms Applicable

1. Form 12BB - Particulars of claims by an employee for deduction of tax (u/s192)
Provided by

Details provided in the form
An Employee to his Employer(s) Evidence or particulars of HRA, LTC, Deduction of Interest on Borrowed Capital, Tax saving Claims / Deductions for the purpose of calculating Tax to be Deducted at Source (TDS)
2. Form 16 - Details of Tax Deducted at Source on Salary (Certificate u/s 203 of the Income Tax Act, 1961)
Provided by Details provided in the form
Details provided in the form Salary paid, Deductions / Exemptions and Tax Deducted at Source for the purpose of computing tax payable / refundable
3. Form 16A – Certificate u/s 203 of the Income Tax Act, 1961 for tax TDS on Income other than Salary
Provided by Details provided in the form
Deductor to Deductee Form 16A is a Tax Deducted at Source (TDS) Certificate issued quarterly that captures the amount of TDS, Nature of Payments and the TDS deposited with the Income Tax Department.
4. Form 26AS 
Provided by Details provided in the form

Income Tax Department 

(It is available on e-Filing Portal:

Login > e-File> Income Tax return > View form 26AS)
  • Tax Deducted / Collected at Source
5. AIS- Annual Information Statement
Provided by Details provided in the form

Income Tax Department (It can be accessed after logging on to Income Tax e-Filing portal)

Path to Access AIS: Go to e-filing portal>login >AIS
  • Tax Deducted / Collected at Source
  • SFT Information
  • Payment of taxes
  • Demand / Refund
  • Other information (Like; Pending/Completed proceedings, GST information, Info received   from foreign govt. etc
6. Form 10E - Form for furnishing particulars of Income for claiming relief U/S 89(1) when salary is paid in arrears or advance
Provided by Details provided in the form
An Employee to the Income Tax Department
  • Arrears / Advance Salary
  • Gratuity
  • Compensation on Termination
  • Commutation of Pension
7. Form 3CB-3CD 
Submitted by Details provided in the form

Taxpayer who is required to get his accounts audited by an Accountant u/s 44AB.

To be furnished one month before the due date for furnishing the return of income under sub-section (1) of section 139.

 
 Report of Audit of Accounts and Statement of Particulars required to be furnished u/s 44AB of the Income Tax Act, 1961
Tax Slabs for AY 2024-25

Non-Resident Individual is an individual who is not a resident of India for tax purposes. In order to determine whether an Individual is a Non-Resident or not, his residential status is required to be determined.
Investments on which I can get Tax Benefit

Deduction from income from house property on interest paid on housing loan & housing improvement loan. In case of self- occupied property, the upper limit for deduction of interest paid on housing loan is ₹2,00,000.

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