Categorized checklist: identity, income docs (26AS, AIS, Form 16A), deduction proofs, property sale papers, DTAA docs — with where to get each one.

Document ChecklistITRForm 26ASAIS

NRI ITR Document Checklist -- Every Paper You Need for AY 2026-27

Why This Checklist Exists

Every year, thousands of NRIs miss their ITR deadline -- not because they forgot to file, but because they could not locate one critical document in time. A missing TRC, a misplaced Form 16A, or an incomplete CAMS statement can delay your filing by weeks and cost you penalties under Section 234F of up to Rs 5,000.

This is not a guide on how to file your return. This is the definitive document checklist -- organized by category, with exact sources for every paper, a realistic collection timeline, and a dedicated section on the documents NRIs forget most often.

Print this page. Bookmark it. Share it with your CA. Treat it as your filing-season survival kit for AY 2026-27.

Before You Start -- Residential Status Quick Check
Category 1: Identity and Residential Status Documents
Category 2: Income Documents -- India-Sourced
Category 3: Capital Gains Documents
Category 4: Deduction and Exemption Proofs (Old Tax Regime)
Category 5: Property Sale -- Specific Documents
Category 6: DTAA and Foreign Tax Credit (FTC) Documents
Category 7: Bank and Remittance Records
Where to Download -- Quick Reference Links
When to Collect -- 6-Week Timeline
Most-Forgotten Documents -- The Danger List
Frequently Asked Questions (FAQs)
Next Steps

Before You Start -- Residential Status Quick Check

Your residential status under Section 6 of the Income Tax Act determines which income is taxable in India and which ITR form you must use. Before collecting a single document, confirm your status for FY 2025-26:

Non-Resident (NR): You were in India for less than 182 days during FY 2025-26, AND you do not meet the 60-day / 365-day combined test.
Resident but Not Ordinarily Resident (RNOR): You meet the basic residency condition but were NRI in 9 out of the 10 preceding years, OR your total stay in India in the 7 preceding years was 729 days or less.
Resident and Ordinarily Resident (ROR): You meet both basic and additional conditions.

Why this matters for documents: NRIs and RNORs are only taxed on India-sourced income. RORs are taxed on worldwide income. Your document collection scope depends entirely on this classification.

Keep your passport handy -- you will need the entry/exit stamps or the immigration records to calculate your days of stay accurately.

Category 1: Identity and Residential Status Documents

These are the foundational documents that establish who you are and where you reside for tax purposes.

PAN Card copy
- Where to get: Download e-PAN from incometax.gov.in or onlineservices.nsdl.com. If you have lost your PAN card, request a reprint through NSDL or UTIITSL.
- Why it matters: PAN is mandatory for ITR filing. Ensure your PAN is linked to your current mobile number for OTP-based e-verification.
Passport (bio page + all visa/immigration stamp pages)
- Where to get: Your physical passport. Scan the bio-data page and every page with entry/exit stamps for India during FY 2025-26. If you use automated immigration gates, download your travel history from the Bureau of Immigration at indianfrro.gov.in/frro.
- Why it matters: Required to determine residential status (days of stay in India). Also needed if you are filing under DTAA.
Aadhaar Card (if enrolled)
- Where to get: Download e-Aadhaar from uidai.gov.in. Aadhaar is not mandatory for NRIs, but if you have one, link it to PAN to avoid PAN inoperability.
- Why it matters: PAN-Aadhaar linking deadline compliance. If you hold Aadhaar, the Income Tax Department expects the linkage.
Tax Residency Certificate (TRC) from country of residence
- Where to get: Apply through the tax authority of your country of residence. For example, HMRC (UK), IRS (USA), IRAS (Singapore), FTA (UAE -- though UAE has no income tax, a TRC can still be obtained for DTAA purposes).
- Why it matters: Mandatory if you are claiming benefits under a Double Taxation Avoidance Agreement (DTAA). Without TRC, the Indian tax department can deny treaty benefits.
- Lead time: 2 to 6 weeks depending on the country. Start early.

Category 2: Income Documents -- India-Sourced

These documents cover every type of income that is taxable in India for an NRI.

Tax Information Downloads

Form 26AS -- Annual Tax Statement
- Where to get: Login to incometax.gov.in > e-File > Income Tax Returns > View Form 26AS. Alternatively, access through TRACES at tdscpc.gov.in via net banking.
- What it shows: All TDS deducted against your PAN, advance tax and self-assessment tax paid, high-value transactions reported by banks and registrars.
- Pro tip: Cross-check Form 26AS with your AIS. Discrepancies must be resolved before filing.
AIS -- Annual Information Statement
- Where to get: Login to incometax.gov.in > AIS tab under Services > Compliance section. Download the PDF version for your records.
- What it shows: Comprehensive view of all financial transactions -- interest income, dividend income, securities transactions, mutual fund purchases/redemptions, property transactions, and more.
- Pro tip: AIS may show transactions you have forgotten about. Review every line item. If any information is incorrect, submit feedback on the portal before filing.
TIS -- Taxpayer Information Summary
- Where to get: Available on the same page as AIS on incometax.gov.in. TIS is the processed/derived version of AIS.
- What it shows: Aggregated income figures the department expects you to report. If your ITR figures are lower than TIS, expect a notice.

TDS Certificates

Form 16A -- TDS Certificates
- Where to get: Request from each deductor -- banks (for interest TDS), tenants (for rental TDS), property buyers (for TDS on property sale under Section 194-IA). Banks usually make these available on their net banking portals by June.
- Why it matters: Form 16A is your proof that TDS was deducted and deposited. Needed to claim TDS credit in your return.

Interest Income

NRO Bank Account Statements (April 2025 -- March 2026)
- Where to get: Download from your bank's net banking portal or request from your branch. Get statements for ALL NRO savings and fixed deposit accounts.
- Why it matters: Interest on NRO accounts is taxable in India. Banks deduct TDS at 30% (plus surcharge and cess) but the actual tax may be lower depending on your total income and applicable DTAA rates.
NRE Bank Account Statements (April 2025 -- March 2026)
- Where to get: Download from net banking or request from branch.
- Why it matters: NRE interest income is exempt under Section 10(4)(ii) for NRIs. However, keep these statements for reference and to reconcile with AIS. If your status changed to Resident during the year, NRE interest becomes taxable.
FCNR Deposit Statements
- Where to get: Request from the bank holding the FCNR deposit.
- Why it matters: FCNR interest is exempt for NRIs. Retain for reference similar to NRE.

Rental Income

Rental Agreement / Lease Deed
- Where to get: Your records. If you use a property manager in India, request a copy from them.
- Why it matters: Establishes rental income amount, tenure, and terms. Required for computing income from house property.
Rent Receipts or Bank Statements showing rent credits
- Where to get: From your tenant or from your NRO bank statements showing monthly rent deposits.
- Why it matters: Evidence of actual rent received. Cross-check with TDS deducted by tenant under Section 194-IB (if monthly rent exceeds Rs 50,000).
Municipal Tax Payment Receipts
- Where to get: From your local municipal corporation office or their online portal. Property tax receipts for the financial year.
- Why it matters: Municipal taxes paid are deductible from gross rental income under Section 23.

ESOP / RSU Income

ESOP / RSU Exercise Letters and Vesting Statements
- Where to get: From your employer's stock plan administrator (E*TRADE, Fidelity, Schwab, Computershare, etc.). Also request a tax summary document from your employer's HR team.
- Why it matters: The perquisite value at the time of exercise/vesting is taxable as salary income. If you exercised ESOPs while you were a resident of another country, the taxation split between India and the other country requires careful computation.

Category 3: Capital Gains Documents

Capital gains documentation is where most NRIs face the biggest paperwork challenges.

Equity and Mutual Fund Transactions

Brokerage / Demat Account Statements
- Where to get: Download from your broker's portal (Zerodha, ICICI Direct, HDFC Securities, etc.). Request the annual capital gains statement specifically, not just the holdings statement.
- Why it matters: Contains purchase date, sale date, purchase price, sale price, STT paid -- all necessary for computing short-term and long-term capital gains on listed equity.
CAMS / KFintech Consolidated Mutual Fund Statement
- Where to get: Request a consolidated account statement (CAS) from camsonline.com or kfintech.com for the period April 2025 to March 2026. Enter your PAN and registered email to receive the statement.
- Why it matters: Shows all mutual fund purchases, redemptions, SIP transactions, switches, and dividend payouts across all fund houses. Essential for computing capital gains on mutual fund redemptions.
Dividend Statements
- Where to get: Available in your CAMS/KFintech CAS for mutual fund dividends. For equity dividends, check your demat account statement or the registrar (such as Link Intime or KFintech) for the respective company.
- Why it matters: Dividends are taxable at slab rate since FY 2020-21. TDS is deducted at 20% for NRIs on dividends. Cross-check with Form 26AS.

Category 4: Deduction and Exemption Proofs (Old Tax Regime)

Important note: The new tax regime (Section 115BAC) is the default regime from AY 2024-25 onwards. Under the new regime, most deductions under Chapter VI-A are not available. If you are opting for the old regime, collect these proofs. If you are staying with the new regime, you may skip this section -- but Section 24(b) home loan interest deduction is available under both regimes for let-out properties.

Section 80C Proofs (up to Rs 1.5 lakh deduction)
- LIC premium receipts -- from LIC portal or branch
- ELSS mutual fund investment proof -- from CAMS/KFintech CAS
- PPF deposit receipts -- from bank or post office
- Tuition fee receipts -- from the educational institution
- Where to get: Respective institutions as listed above.
Section 80D -- Health Insurance Premium Receipts
- Where to get: From your insurance provider's portal or email. Includes premium paid for self, spouse, children, and parents.
- Why it matters: Deduction up to Rs 25,000 (Rs 50,000 if insured person is a senior citizen). NRIs can claim 80D for policies taken in India.
Home Loan Interest Certificate (Section 24)
- Where to get: Request from your bank or housing finance company. Most banks issue provisional certificates by April and final certificates by June.
- Why it matters: Interest paid on home loan is deductible up to Rs 2 lakh for self-occupied property and without limit for let-out property. This is available under both old and new regimes for let-out property.
Home Loan Principal Repayment Statement (Section 80C)
- Where to get: Same certificate from the bank usually includes both interest and principal breakup.
- Why it matters: Principal repayment qualifies under Section 80C (old regime only).

Category 5: Property Sale -- Specific Documents

If you sold property in India during FY 2025-26, this is the most document-intensive section of your filing. Missing even one paper here can result in incorrect capital gains computation and excess tax.

Original Purchase Deed and Registration Receipt
- Where to get: Your personal records. If you have lost the original, obtain a certified copy from the Sub-Registrar's office where the property was registered.
- Why it matters: Establishes the original cost of acquisition. For properties purchased before 1 April 2001, you may use the Fair Market Value as on 1 April 2001 (with indexation) as the cost, but you still need the original deed.
Sale Deed and Registration Receipt
- Where to get: From the registration process. If the buyer's lawyer holds the registered copy, request your counterpart copy.
- Why it matters: Establishes the sale consideration and date of transfer.
Improvement Cost Receipts
- Where to get: Your records -- renovation bills, contractor receipts, municipal approval letters for construction/additions.
- Why it matters: Cost of improvement is added to the cost of acquisition for capital gains computation. Only improvements after 1 April 2001 are considered for indexation.
Cost Inflation Index (CII) Reference
- Where to get: Published by the CBDT. The CII for FY 2025-26 will be notified by the government (FY 2024-25 CII was 363). Check the CBDT notification or the Income Tax website.
- Why it matters: Used to compute indexed cost of acquisition and improvement for long-term capital gains.
Section 54 -- New House Purchase Agreement
- Where to get: From the builder or seller of the new property you are purchasing to claim LTCG exemption.
- Why it matters: If you are reinvesting proceeds into a new residential property to claim exemption under Section 54, you need the purchase agreement, payment receipts, and possession letter.
Section 54EC -- Bond Allotment Letter
- Where to get: From NHAI or REC (the authorized issuers of 54EC bonds). After you invest, you receive an allotment letter and bond certificate.
- Why it matters: Investment must be made within 6 months of the property sale date. Maximum investment limit is Rs 50 lakh. The allotment letter is your proof of exemption claim.
TDS Certificate from Buyer (Form 16B)
- Where to get: The buyer must issue Form 16B after depositing TDS under Section 194-IA (1% of sale consideration, or 20% if seller PAN is not available). Available on TRACES.
- Why it matters: Confirms TDS amount to be claimed as credit in your ITR.

Category 6: DTAA and Foreign Tax Credit (FTC) Documents

If you paid tax in your country of residence on income that is also taxable in India, you can claim relief under the applicable DTAA. This section is critical for avoiding double taxation.

Tax Residency Certificate (TRC) from Country of Residence
- Where to get: From the tax authority of your country of residence. This is the same TRC mentioned in Category 1 but listed again here because it is the foundational document for DTAA claims.
- Lead time: 2 to 6 weeks. Apply well in advance.
Form 10F (filed online)
- Where to get: File electronically on incometax.gov.in > e-File > Income Tax Forms > Form 10F. This form captures additional information not covered in TRC (such as your Tax Identification Number abroad, address, period of residential status).
- Why it matters: Mandatory alongside TRC for claiming DTAA benefit. Since 2022, this must be filed online -- physical forms are not accepted.
Form 67 (for Foreign Tax Credit claim)
- Where to get: File electronically on incometax.gov.in > e-File > Income Tax Forms > Form 67. Must be filed BEFORE filing the ITR.
- Why it matters: This is the formal declaration of foreign tax paid on doubly-taxed income. Without Form 67, FTC will be denied even if you have all other documents.
- Critical deadline: Form 67 must be submitted on or before the due date of filing the ITR (31 July 2026 for non-audit cases). However, recent tribunal rulings and CBDT circulars have allowed belated filing of Form 67. Still, file it on time to avoid disputes.
Foreign Tax Paid Proof
- Where to get: Tax return filed in the other country, tax payment challan, employer tax withholding certificate (W-2 from the USA, P60 from the UK, Tax Assessment from Singapore, etc.).
- Why it matters: Documentary evidence that tax was actually paid in the other country. Needed to substantiate the FTC claim made in Form 67.
No Permanent Establishment (PE) Declaration (if applicable)
- Where to get: Self-declaration or from your employer, if you are claiming that your foreign employment income is not taxable in India under the relevant DTAA article.

Category 7: Bank and Remittance Records

All Indian Bank Account Details (Account Number, IFSC, Bank Name)
- Where to get: Your bank passbook or net banking portal. You must report all bank accounts held in India at any time during the year in your ITR.
- Why it matters: Non-disclosure of bank accounts can trigger scrutiny.
Foreign Bank Account Details (for Schedule FA)
- Where to get: Your foreign bank statements.
- Why it matters: If you are Resident or RNOR, you must report foreign assets in Schedule FA. NRIs are not required to file Schedule FA, but keep these records for transition years when status changes.

Where to Download -- Quick Reference Links

Document	Source	URL
e-PAN	Income Tax Portal	incometax.gov.in
e-Aadhaar	UIDAI	uidai.gov.in
Form 26AS	TRACES / Income Tax Portal	incometax.gov.in > e-File > View Form 26AS
AIS and TIS	Income Tax Portal	incometax.gov.in > Services > AIS
Form 10F	Income Tax Portal	incometax.gov.in > e-File > File Income Tax Forms
Form 67	Income Tax Portal	incometax.gov.in > e-File > File Income Tax Forms
CAMS CAS	CAMS Online	camsonline.com > Consolidated Account Statement
KFintech CAS	KFintech	kfintech.com > Statement Request
Travel History	Bureau of Immigration	indianfrro.gov.in/frro
TDS Certificates (16A/16B)	TRACES	tdscpc.gov.in
CII Table	CBDT Notification	incometax.gov.in > Tax Information > CII

When to Collect -- 6-Week Timeline

If the ITR due date is 31 July 2026, start your document collection by mid-June 2026 at the latest. Here is a week-by-week plan.

Week 1 (Mid-June): Foundation Documents

Download Form 26AS, AIS, and TIS from the income tax portal.
Verify that all TDS entries match your records.
Request TRC from your country of residence if not already obtained. This is the longest lead-time item.

Week 2: Income Evidence

Download NRO and NRE bank statements for the full financial year.
Request Form 16A from all banks and deductors.
Collect rental agreement and rent receipts if applicable.
Download CAMS/KFintech consolidated mutual fund statements.

Week 3: Capital Gains Compilation

Download brokerage statements and capital gains reports from your demat account.
Gather property sale documents (if applicable) -- purchase deed, sale deed, improvement receipts.
Collect Section 54/54EC proofs if claiming capital gains exemption.

Week 4: Deductions and DTAA

Compile all Section 80C, 80D, and Section 24 proofs (if opting for old regime).
File Form 10F online.
Prepare Form 67 with foreign tax payment evidence.
Collect foreign tax return copies and withholding certificates.

Week 5: Reconciliation

Cross-check AIS/TIS figures against your actual documents.
Submit feedback on AIS for any incorrect entries.
Verify all TDS credits in Form 26AS match your Form 16A certificates.
Confirm that all bank accounts are documented for ITR disclosure.

Week 6: Filing

Hand over the complete document package to your CA or tax advisor.
File Form 67 before filing ITR.
File ITR and e-verify within 30 days.

Most-Forgotten Documents -- The Danger List

Based on years of handling NRI tax filings, these are the documents that clients forget most often, causing last-minute scrambles and missed deadlines.

TRC from country of residence. This has the longest lead time and NRIs remember it last. If you are claiming DTAA benefits, apply for TRC the moment you read this article.
Form 67 for FTC. Many NRIs and even some CAs forget that Form 67 must be filed as a separate form BEFORE the ITR is submitted. Missing this means losing the foreign tax credit entirely.
ESOP/RSU vesting documents. NRIs working for multinational companies often receive stock benefits but do not realize the perquisite component is taxable in India if it pertains to services rendered in India.
Municipal tax receipts for rental property. NRIs who own property in India and earn rent often forget to collect the property tax payment receipts, missing a legitimate deduction.
Cost of improvement receipts for property sale. Renovation done years ago is rarely documented. Without receipts, you cannot add improvement costs to your cost of acquisition.
NRE account interest -- status change year. If you returned to India during FY 2025-26 and your status changed to Resident, NRE interest becomes taxable from the date of status change. Many NRIs assume NRE interest is always exempt.
AIS feedback submission. AIS may contain incorrect transactions (such as a SIP that was processed but later reversed). If you do not submit feedback before filing, the mismatch will generate an automated notice.
FCNR maturity proceeds. If an FCNR deposit matured during the year and was credited to your NRO account, the principal is not taxable but any exchange gain may be.
Form 16B from property buyer. In a property sale, the buyer is obligated to deduct TDS and issue Form 16B. Many buyers delay this, and NRIs do not follow up until it is too late.
Passport travel history. With automated immigration gates becoming common, there are no physical stamps. You must download travel history from the Bureau of Immigration portal to prove your days of stay.

Frequently Asked Questions (FAQs)

1. I only have NRE account interest income from India. Do I still need to file an ITR?

NRE interest is exempt under Section 10(4)(ii) for NRIs. If this is your only India income and your total taxable income is below the basic exemption limit, you are not legally required to file. However, filing a nil return can be beneficial if you want to carry forward losses, claim TDS refunds on other income, or maintain a clean compliance record.

2. My Form 26AS shows TDS that was deducted but I cannot get Form 16A from the deductor. Can I still claim TDS credit?

Yes. If TDS is reflected in Form 26AS and matches the AIS data, you can claim TDS credit in your ITR even without Form 16A. However, retaining Form 16A is advisable as documentation in case of a scrutiny assessment.

3. How do I get a TRC if I live in the UAE, which has no income tax?

The UAE Ministry of Finance issues TRCs for UAE tax residents. You can apply through the Federal Tax Authority (FTA) portal. The UAE has a DTAA with India, and even though the UAE does not levy income tax, the TRC enables you to claim treaty benefits on Indian income such as reduced TDS rates.

4. Is Form 10F the same as TRC?

No. TRC is issued by the foreign government and certifies your tax residency in that country. Form 10F is an Indian income tax form filed on the e-filing portal that captures supplementary details such as your foreign tax identification number, the article of DTAA being invoked, and the period of stay. Both are required together for DTAA claims.

5. I sold property in India. The buyer deducted TDS at 1%. But I am an NRI -- should TDS not be at 20%?

You are correct. Under Section 195 read with Section 194-IA, TDS on property purchased from an NRI should be at 20% (plus surcharge and cess) for long-term capital gains, or at applicable slab rates for short-term gains. If the buyer deducted only 1% (treating you as a resident), you may face a shortfall. You should ensure the buyer corrects the TDS filing, or you may need to pay advance tax to cover the shortfall and avoid interest under Sections 234B and 234C.

6. Can I file ITR without Aadhaar if I am an NRI?

Yes. NRIs who do not hold Aadhaar are exempt from the PAN-Aadhaar linking requirement. You can file using PAN alone. If you do hold Aadhaar, ensure it is linked to PAN to avoid PAN becoming inoperative.

7. What is the due date for filing ITR for AY 2026-27?

For NRIs not subject to tax audit, the due date is 31 July 2026. If your accounts are subject to audit (for instance, if you run a business in India), the due date is 31 October 2026. A belated return can be filed until 31 December 2026 with a late fee under Section 234F.

8. I have capital gains from mutual funds and need to file ITR-2. Can I file it online myself?

Yes. ITR-2 is available for online filing on the income tax portal. However, NRI capital gains computation -- especially involving DTAA, FTC, and indexed cost calculations for property -- can be complex. A CA experienced in NRI taxation can ensure accuracy and maximize your legitimate deductions and credits.

9. Do I need to report my foreign bank accounts and assets in the ITR?

Only if you are Resident or RNOR. Non-Residents are not required to fill Schedule FA (Foreign Assets). However, if your status changed during the year, you may need to disclose foreign assets for the period you were resident.

10. What if my AIS shows a transaction that does not belong to me?

Submit feedback on the AIS portal immediately. Login to incometax.gov.in, navigate to AIS, and for each incorrect transaction, select "Information is not fully correct" or "Information relates to other person/year" and provide details. The system will update the TIS accordingly, though it may take a few days.

11. I claimed Section 54 exemption last year by depositing in the Capital Gains Account Scheme (CGAS). What document do I need this year?

If you deposited sale proceeds into a CGAS account to claim Section 54 exemption in a prior year and are now utilizing those funds to purchase/construct a new house, you need the CGAS deposit receipt, bank statement of the CGAS account, and the new property purchase agreement or construction receipts to show that the funds were utilized within the prescribed time.

12. Can I claim both DTAA benefit and Section 80 deductions?

Yes, DTAA and domestic deductions are independent provisions. DTAA reduces your tax liability through treaty rates or FTC, while Section 80 deductions reduce your taxable income. You can claim both, provided you have the documentation for each and are filing under the old tax regime for Section 80 deductions.

Your Complete Filing Checklist -- Summary

Identity and Status: PAN, Passport, Aadhaar (if enrolled), TRC.

Income: Form 26AS, AIS, TIS, Form 16A, NRO statements, NRE statements, rental agreements, ESOP letters, dividend statements.

Capital Gains: Brokerage statements, CAMS/KFintech CAS, property sale deed, property purchase deed.

Deductions (Old Regime): 80C proofs, 80D receipts, home loan interest certificate.

Property Sale: Original purchase deed, improvement receipts, Section 54 agreement, Section 54EC bond letter, Form 16B from buyer.

DTAA/FTC: TRC, Form 10F, Form 67, foreign tax payment proof.

Bank Records: All Indian bank account details, foreign bank details (if Resident/RNOR).

Next Steps

Collecting these documents is only the first step. Accurate computation, correct ITR form selection (ITR-2 or ITR-3 for most NRIs), and proper e-verification complete the process.

Do not leave your document collection to the last week of July. Start now. The 6-week timeline above exists because some documents -- particularly TRC and Form 16A -- have lead times you cannot compress.

If you need professional assistance with your NRI tax filing for AY 2026-27, our team handles the entire process -- from document review and residential status determination to ITR computation, DTAA optimization, and e-filing.

Get Expert Help with Your NRI ITR Filing

CA Mayank Wadhera (CA | CS | CMA | IBBI Registered Valuer) and the team at MKW Advisors specialize in NRI taxation, DTAA planning, and cross-border compliance. We have handled NRI filings for clients across the USA, UK, UAE, Singapore, Canada, Australia, and 30+ countries.

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Disclaimer: This checklist is for informational purposes only and is based on the Income Tax Act, 1961 as applicable for AY 2026-27 (FY 2025-26). Tax laws are subject to change through Finance Acts and CBDT notifications. Individual circumstances vary. Always consult a qualified Chartered Accountant for personalized advice before filing your return.