First Year Back
The first year has several calendars, and none should be replaced by a generic anniversary of landing. Record actual travel, keep income and withholding documents, and follow up the bank changes required by your return purpose. The checklist groups work into planning phases, not legal grace periods. For income tax, identify the relevant year, residence category and income types before choosing a return or schedule. Confirm current filing dates and extensions with the Income Tax Department. Indian retirement accounts and OCI administration have their own conditions, which should be checked against your existing account or document history. Read the general filing guide first, then only the account-specific pages that apply. An older article with unrecorded verification remains a question list, not current compliance confirmation.
Tools for This Stage
Reading Order
- Return to India Checklist: Before and After Landing
Plan your India return through seven phases: residency, bank accounts, school, moving costs and first-year tax records. Use 45 linked actions with saved progress.
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- First ITR After Returning to India: Forms and Schedules
Map your return-year residency and income to the Indian return, foreign-income schedules and Form 67. Check the applicable year's forms before claiming treaty relief.
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- ITR Filing for NRIs: The Mistakes That Trigger a Scrutiny Notice
Miscounted days in India, undeclared NRO interest, and a Section 87A rebate that does not apply to non-residents are the three items most likely to convert a routine ITR into a scrutiny file. Here is what the primary sources actually say for FY 2025-26 (AY 2026-27).
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- NRI ITR filing: mapping each investment class to an ITR schedule and TDS section
For an NRI filing ITR-2 or ITR-3 in AY 2026-27, every rupee of India-source income lands in a specific ITR schedule and comes with a specific TDS section. Here is the plain map (equity MF, debt MF, listed shares, FDs, property, RSU/ESOP) schedule by schedule, section by section.
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- NRI ITR filing: slabs, surcharge, rebate and marginal relief explained (AY 2026-27)
If you are an NRI filing an Indian return for FY 2025-26, here is how the slabs, surcharge bands, the 87A rebate question, and marginal relief actually play out — straight from the Income-tax Act and Finance Act 2025.
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- EPF After Moving Back to India
Working sequence for an old EPF account on return: transfer via UAN, withdraw, or let it sit—plus the contested tax treatment of post-exit interest credits.
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- PPF Account After Returning to India
After the 2019 reversal of the 2017 amendment, an NRI PPF runs to maturity but cannot extend. What your dormant account becomes the day residency flips.
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- NPS Tier-1 Account for Returnees
Your NPS Tier-1 PRAN survives the residency flip, but the contribution route, employer-match question, and annuity tax treatment all change the day you return.
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- HUF for Returnees: Tax Math vs Paperwork
A Hindu Undivided Family gets its own PAN and exemption, but Section 64 clubbing, partition, and corpus build-up complicate the saving. Working math inside.
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- OCI Card Renewal 2026: When It Is Required and How
When an OCI card must be re-issued, the age-based rules, the online process and documents, current fees, and how long renewal actually takes.
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