UAE NRIs: 10 days to ITR deadline — 8 last-minute filing questions answered

Dubai: UAE-based Indians who need to file an Indian Income Tax Return have until July 31, 2026, to submit it for income earned during the 2025-26 financial year.

The return relates to Assessment Year 2026-27. India’s Income Tax Department has confirmed that ITR-1, ITR-2, ITR-3 and ITR-4 are live on its e-filing portal, though most non-resident Indians will need ITR-2 or ITR-3.

Waiting until the final days can prove costly if your Annual Information Statement (AIS), tax records and bank statements do not match. Capital gains reports, rental documents and proof of time spent in India can also take longer to collect.

Here are eight questions UAE-based NRIs should check before filing.

1. Do I need to file an Indian tax return?

Being an NRI does not automatically remove your filing obligation.

You may need to file if your Indian taxable income exceeds the applicable basic exemption limit. For 2025-26, this is Rs250,000 under the old tax regime and Rs400,000 under the default new regime.

Other filing requirements can apply even below these limits, depending on your transactions and circumstances. You should also file if you want to:

• Claim a refund of excess Tax Deducted at Source (TDS)

• Report and carry forward eligible investment or property losses

• Disclose taxable capital gains

• Correct information recorded against your PAN

The higher rebate available under the new regime cannot generally eliminate an NRI’s tax bill in the same way it can for a qualifying resident taxpayer. The Section 87A rebate applies to resident individuals.

2. What income is taxed for UAE expats?

India primarily taxes an NRI on income received in India, deemed to be received there, or arising or deemed to arise in the country.

Indian income that may remain taxable includes:

• Rent from property in India

• Interest from an NRO account or taxable deposit

• Capital gains from Indian property, shares, mutual funds or other assets

• Dividends from Indian companies

• Income from a business or professional activity connected to India

Money transferred from your UAE earnings to India does not become taxable merely because you remit it. The nature and source of the money matter.

3. How to confirm I was an NRI in 2025-26?

Your visa or employment location does not by itself determine your Indian tax status. You must count the days you were physically present in India.

Residency rules include several conditions and special thresholds for Indian citizens and persons of Indian origin visiting the country. Your Indian income can also affect which test applies.

Keep copies of your passport and prepare a travel calendar covering April 1, 2025, to March 31, 2026. Tax professionals recommend retaining records for earlier years as some residency tests examine a wider period.

If extended stays, remote work from India or frequent visits place you close to a threshold, verify your status before filing. A change from non-resident to resident can alter the treatment of overseas income and assets.

4. Which ITR form should an NRI use?

NRIs cannot use ITR-1, which is restricted to qualifying resident individuals.

Most UAE-based NRIs will use one of two forms:

• ITR-2: For individuals without income from a business or profession. It can cover rent, capital gains, dividends, interest and other eligible income.

• ITR-3: For individuals with income from a business or profession, alongside any other income.

Do not select a form solely because it appears shorter. Using an ineligible form can make the return defective and delay processing.

The Income Tax Department’s AY 2026-27 guidance for non-residents confirms the applicability of ITR-2 and ITR-3.

5. What documents should I collect?

Start with your PAN, passport, UAE residence visa, Emirates ID and Indian bank details. You will also need records supporting each source of Indian income and every deduction claimed.

Check these documents:

• AIS and Taxpayer Information Summary

• Form 26AS, now listed as Form 168 under the revised framework

• TDS certificates, including Form 16 or Form 16A where applicable

• NRO, NRE, FCNR and other bank statements

• Bank and fixed-deposit interest certificates

• Rental agreements, rent receipts and municipal tax records

• Home-loan interest certificate

• Capital gains statements from brokers and mutual fund platforms

• Property purchase and sale documents

• Proof of eligible insurance, medical and other deductions

• Details of unlisted shares and Indian company directorships

• Records of days spent in India

Compare the AIS, Form 26AS and your own records instead of copying pre-filled figures without checking them. The AIS may include interest, dividends, securities transactions and remittance data reported by financial institutions.

6. What to do if AIS or Form 26AS is wrong?

Do not ignore a mismatch simply because the return is pre-filled.

Compare the entries with bank statements, broker reports, sale documents and TDS certificates. You can submit feedback through the AIS section of the tax portal if an entry is duplicated, incorrect or belongs to another year.

If TDS does not appear in Form 26AS, contact the deductor. The bank, tenant, buyer or other party that deducted the tax may need to correct its TDS return.

Filing with an unexplained difference can delay a refund or trigger a tax query.

7. What happens if I miss July 31 deadline?

You may still be able to file a belated return, but late filing can carry a fee of up to Rs5,000. The maximum is Rs1,000 if total income does not exceed Rs500,000.

Interest may also apply where tax remains unpaid.

Missing the due date can prevent you from carrying forward certain losses, including some capital losses, for adjustment against future gains. It can also delay a refund.

8. Is filing enough, or must I e-verify the return?

Submitting the form is not the final step. You must verify the return for it to become valid.

The Income Tax Department requires verification within 30 days of filing. Available methods can include Aadhaar OTP, electronic verification code, net banking or a digital signature, depending on your eligibility and account setup.

An NRI unable to use electronic verification can sign the ITR-V acknowledgement and send it to the Centralised Processing Centre in Bengaluru within the prescribed period.

Before submitting, make one final check:

• Did you choose Assessment Year 2026-27?

• Did you declare your correct residential status?

• Did you use ITR-2 or ITR-3 as applicable?

• Do the AIS, Form 26AS and TDS certificates match?

• Did you report all Indian bank interest and capital gains?

• Is your Indian refund account active and pre-validated?

• Did you pay any remaining self-assessment tax?

• Have you completed e-verification?

The Income Tax Department lists July 31, 2026, as the filing deadline for AY 2026-27 returns covered by this due date. Its support lines will operate around the clock from July 25 until 11.59pm Indian time on July 31.