ITR-2 is the form most NRIs file. You'll need it if you have capital gains, rental income, or more than one house property in India. Salary-only NRIs with no India income can usually skip filing entirely.
Before you start
- Your PAN and Aadhaar (Aadhaar is optional for non-residents, but linking simplifies e-verification)
- Form 26AS and AIS, downloaded from the income tax portal
- Bank statements for every NRO/NRE account held during the year
- Capital gains statements from your broker (Zerodha, Groww, ICICI Direct, etc.)
Residency status — get this right
Tick 'Non-Resident' only if you meet the day-count test: fewer than 182 days in India during FY 2025–26, and fewer than 60 days combined with 365 days over the prior four years. The recent 120-day rule for high-income Indians still applies — read it carefully.
Common mistakes
Double-reporting interest from NRE accounts (it's tax-free), forgetting to claim DTAA relief, and using the wrong exchange rate (use SBI TT buying rate on the last day of the month preceding the transaction).
E-verification from abroad
Net banking with an Indian bank is the fastest path. DSC works but the drivers are a pain on Mac. Aadhaar OTP works if your Indian mobile number is still active.