By Saurabh Garg, founder·5 min read·Published 2026-08-07

One NRI Filing Deadline Has Passed. The Other Is 31 August

The 31 July 2026 date applied to ITR-1 and ITR-2, which is where most NRIs with rent or a property sale file. It is gone. A second, later date of 31 August 2026 applies to ITR-3 and ITR-4 filers who do not need a tax audit, and it exists because the Finance Act 2026 moved it. Which bucket you are in decides whether you are late.

Two deadlines in one filing season is new this year. It has produced a run of headlines saying "the ITR deadline is 31 August," which is true for some filers and wrong for most NRIs.

What changed

The Finance Act 2026, notified on 30 March 2026, shifted the return filing due date from 31 July to 31 August for individuals, Hindu Undivided Families and businesses whose accounts do not require an audit and who file ITR-3 or ITR-4. Tax commentators cite the change against section 263 of the Income-tax Act 2025, the provision that consolidates original, belated, revised and updated returns and replaces section 139 of the 1961 Act. Some published due-date tables still describe the amendment against section 139(1). The date is the same either way.

Everything else held. The dates for the current season read:

Which bucket an NRI is in

If your India income is rent from a flat in Mumbai, Pune, Bangalore, Hyderabad, Chennai or Gurgaon, interest on an NRO account, or a capital gain from selling a property, you file ITR-2. Your date was 31 July 2026. An NRI cannot use ITR-1 at all.

If you have business or professional income in India, you file ITR-3, and your date is 31 August 2026. Partners of firms that do not require an audit are also in the 31 August bucket.

An NRI cannot use ITR-4. That form exists for the presumptive schemes under sections 44AD and 44ADA, and both are open to residents only. A non-resident freelancer or consultant earning from Indian clients has to compute income on an actual basis and file ITR-3. So of the two forms that got the later date, only one of them is available to you.

The practical read: an NRI who owns a flat and also consults for an Indian client files ITR-3 and has until 31 August. An NRI who only owns the flat files ITR-2 and is already past the line. If you are unsure which side of resident status you fall on this year, that test comes first, and it is set out in the NRI residential status and RNOR guide.

If you missed 31 July

You file a belated return. The window runs to 31 December 2026, and it costs something.

The late fee under section 234F is ₹1,000 where total income is up to ₹5 lakh and ₹5,000 where it is above that. Interest under section 234A runs at 1% for every month or part month on unpaid tax. Under the Income-tax Act 2025 the same provisions carry through as sections 428 and 423. You also lose the right to carry current-year losses forward, which matters if you booked a capital loss on a sale this year and expected to set it against a future gain.

There is no fee where the income was below the taxable threshold.

For a large group of NRI owners, the return is not about paying tax at all. It is about getting money back. A buyer deducts TDS at 12.5% plus surcharge and cess on the whole sale price, not on your gain, so the amount withheld routinely runs well past the tax actually due. The refund only comes through the return. That sequence is in claiming a TDS refund through an ITR after a property sale, and the gain itself in capital gains tax on NRI property. Rental income and what you can set against it are in NRI rental income tax in India.

This is a report on the filing dates as they stand on 7 August 2026, not advice on your return. Confirm your form and your date with your own accountant before you file.

FAQ

Is the ITR deadline 31 July or 31 August 2026? Both, for different filers. ITR-1 and ITR-2 non-audit filers were due 31 July 2026. ITR-3 and ITR-4 non-audit filers are due 31 August 2026, following an amendment made by the Finance Act 2026.

Which form does an NRI file? ITR-2 for rent, interest and capital gains. ITR-3 if there is business or professional income. An NRI cannot file ITR-1, and cannot file ITR-4 because the presumptive schemes under sections 44AD and 44ADA are open to residents only.

What happens if an NRI missed 31 July 2026? A belated return can be filed up to 31 December 2026, with a late fee of ₹1,000 up to ₹5 lakh of total income or ₹5,000 above it, interest of 1% a month on unpaid tax, and the loss of current-year loss carry-forward.

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Sources

Information on this page is as on 2026-08-07. Rules, rates, deadlines and government portals change without notice, so verify against the official source before you act. This page is for information only. It is not tax or legal advice, and it is not a substitute for a qualified adviser who knows your position.