If the NRI is not registered with the Indian tax authorities, the first step towards filing the income-tax return would be to make an application for allotment of Permanent Account Number (PAN) in Form 49A. The PAN should be quoted in all correspondences with Indian tax authorities, including income-tax return. The application can be made either in physical form or electronically. Based on the nature of income, appropriate income-tax return form needs to be filled. The relevant forms for NRI's for tax year 2008-09 are as under: ITR 1 Individuals having income from salary/ pension/ family pension & interestITR 2 Individuals not having income from business/ profession ITR 3 Individuals who are partners in a partnership firm and do not carry out any other business/ professionITR 4 Individuals having income from business/ profession The income-tax return can be filed either in physical form or electronically on website of the income-tax department (www.incometaxindiaefiling.gov.in) Under physical filing option, the NRI must fill the relevant ITR form and submit the same alongwith the acknowledgment (ITR V) to the concerned income-tax office duly signed and verified. If the individual is not present in India, the income-tax return and the acknowledgement should be signed by a person duly authorised by him and holding a valid power of attorney.
Under the electronic filing option, the NRI is required to fill in the necessary details and validate the ITR form. Upon validation, a XML file is generated, which is uploaded on the website with a Digital Signature (NB: Digital signature is required to be separately obtained from specified Digital Signature Issuing Authorities). However, if the XML file is uploaded without a digital signature, the individual is required to print the acknowledgement and submit the same through ordinary post at the following address within thirty days from the date of uploading the income-tax return.
Income-tax Department - Centralized Processing Center (CPC) Post Box No 1, Electronic City Post Office, Bangalore - 560100, Karnataka
It is important to note that the acknowledgement generated upon uploading of return is a password protected file. The password to open the file is PAN number (in lower case) and date of birth (ddmmyyyy) of the individual. For eg, if the PAN of the individual is ABCDE9999X and his date of birth is 1 October 1975, the password to open the acknowledgment would be abcde9999x01101975.
Upon receipt of ITR V, the CPC would send a confirmation e-mail on the email address mentioned in the income-tax return. The due date for filing income-tax return for tax year 2008-09 is 31 July. Where the NRI is working partner in a firm or is engaged in business/ profession whose accounts are liable to be audited, the due date is 30 September.
Links to answer related questions
Who is a Non resident in India?
http://economictimes.indiatimes.com/quickiearticleshow/4808428.cms
Which income of NRIs is taxable in India?
http://economictimes.indiatimes.com/quickiearticleshow/4808419.cms
Why NRIs are required to file income-tax returns in India?
http://economictimes.indiatimes.com/quickiearticleshow/4808417.cms
Consequence of not filing income-tax return by NRI:-
http://economictimes.indiatimes.com/quickiearticleshow/4808390.cms
Issues faced by NRI's in preparation & filing of income-tax return:-
http://economictimes.indiatimes.com/quickiearticleshow/4808364.cms
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