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NRI shown himself as resident

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CA Aspirant

149 Points Posted on 21 July 2023

What if NRI filled his return showing himself as resident??
What could be the consequences and remedy??

Replies (2)

Quick Summary

If a Non-Resident Indian (NRI) mistakenly files their tax return as a resident, they may face consequences such as needing to report their global income and potentially missing out on tax exemptions. The tax department might process the return as filed, expecting full disclosure. The primary remedy is to revise the return within the allowed window, correcting the residential status. If the window has passed, rectification or responding to any notices with an explanation may be necessary.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121543 Points Posted on 22 July 2023

He will get notice for his global income which were not declared in ITR.

Aashok Kumar Sharma

Finance/Compliance Consultant

75646 Points Posted on 08 November 2026

NRI filing as resident by mistake:
• If an NRI filed the ITR as resident, the consequences: global income should have been reported (Schedule FA, FSI), and basic exemption adjustments for 111A/112A etc. would be applied. The CPC may process it as filed.
• Remedy: revise the return within the revision window, choosing the correct residential status (non-resident), with the days in India.
• If the window has passed, file rectification (154) for an apparent error, or explain in any notice.
• Filing as resident may cause the department to expect Schedule FA disclosures.