For over 3 million Non-Resident Indians (NRIs) in the UAE, the Indian Income Tax Return (ITR) season is both a yearly responsibility and a source of confusion. Are you a Dubai-based Indian wondering whether you need to file an ITR for 2024–25, and—if so—how to do it remotely, reliably, and penalty-free? Here’s your definitive, real-time, illustrated guide.
Why Must UAE NRIs File Income Tax Returns?
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Mandatory if Indian income exceeds ₹2.5 lakh/year: This includes rent, capital gains, interest, or any income generated from India.
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Essential for refunds, future loan eligibility, repatriation of funds, and compliance.
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Even one missed filing can complicate your Indian financial life and trigger notices or penalties.
Key Dates for FY 2024-25 (AY 2025-26)
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General ITR deadline (non-audit cases): September 15, 2025 (extended from July 31 this year).
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Audit or special cases: later deadlines may apply, but most NRIs don’t need them.
Documents to Gather Before You Begin
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PAN card (Indian Permanent Account Number)
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Passport (for proof of NRI status and number of days in/outside India)
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Indian bank account details (NRE/NRO accounts for refunds)
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Overseas bank account details/salary slips (if declaring foreign assets)
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Form 16/16A (TDS certificates)
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Income statements (rent, interest, dividends, capital gains)
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Investment proofs (for claiming 80C, 80D, etc.)
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Form 26AS and AIS (Annual Information Statement): Download from the portal for TDS and income summary
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Tax Residency Certificate (if claiming DTAA benefits)
Which ITR Form Should You Choose?
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ITR-2: For most NRIs (salary, rent, interest, capital gains—NO business/profession income).
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ITR-3: If you have business/professional income in India.
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TIP: NRIs cannot file using ITR-1 (Sahaj).
Step-by-Step Guide: Filing Your ITR Online from the UAE
1. Register or Log In
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Go to the Indian Income Tax Department’s e-filing portal https://incometax.gov.in.
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Register (if new) using PAN, date of birth, and linked mobile/email. Log in if already registered.
2. Select ‘File Income Tax Return’
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On the dashboard, click “e-File” > “Income Tax Returns” > “File Income Tax Return.”
3. Choose the Relevant Assessment Year
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For this year, select Assessment Year 2025–26.
4. Select Online or Offline Filing
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Online (Recommended): Simple for most NRIs, auto-populates data.
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Offline (for professionals): Download the utility, fill offline, and upload (comes in handy if you have lots of entries).
5. Pick the Correct ITR Form
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Use the system prompt: “Help me choose my ITR form.”
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Most NRIs will use ITR-2.
6. Enter Personal & Financial Details
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Fill in your profile: NRI status, contact, and all sources of income from India.
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Enter details of deductions (under sections like 80C, 80D), house property, capital gains, etc.
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Bank account details: Mandatory for refunds—use your NRE/NRO account, or another Indian account.
7. Pre-fill, Review, and Reconcile Data
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The portal will automatically pull information from Form 26AS and AIS.
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Check carefully—if there is a mismatch, correct before going forward.
8. Pay Self-Assessment Tax (if needed)
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If your tax due > TDS already paid, select “e-Pay Tax” and use CHALLAN 280 on the portal to pay any outstanding tax.
9. Preview & Submit
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Review your entire form in summary. Ensure accuracy as per your documents.
10. E-Verify Your ITR
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E-verification is compulsory. You have 120 days to complete this step (but do it promptly).
Options for e-Verification:
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Netbanking (if you have Indian NRI accounts with netbanking enabled)
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Aadhaar OTP (only if linked)
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Demat account EVC
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If not possible, print and courier ITR-V to the CPC address in Bangalore.
11. Save the Acknowledgement
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Once successfully filed and verified, download and keep a copy of the acknowledgement for records.
Key Tips for UAE NRIs
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Update your Indian bank/mobile details on the IT portal for OTPs and refunds.
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NRIs should NOT use ITR-1—choose ITR-2 or ITR-3 as applicable.
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Always review auto-filled data in AIS/Form 26AS for mismatch before submitting.
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E-verification is essential—without it, return is “unfiled.”
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Use Indian netbanking or Aadhaar for fastest e-verification.
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Deadline is September 15, 2025, for FY 2024-25 filings. Don’t miss it!
FAQs
Do UAE salaries need to be declared?
No, income earned and received in the UAE is not taxable or reportable in India, but declare Indian-sourced income.
Do NRIs need Aadhaar to file?
Not mandatory, but linking is useful for OTP-based e-verification.
Sources: Khaleej Times, SBNRI, Gulf News, IndiaFilings, HDFC Life, CA Alley, Income Tax Dept.
