Before you start

PAN card
Understanding of your residential status for the financial year
Records of foreign income and any tax paid abroad
Awareness of the April-to-March financial year

Step-by-step

1
Get the PAN card first
Without it, tax is deducted at a higher rate and you cannot file. Foreign nationals can apply online.
OnlineWho: YouWeek 1
2
Work out your residential status
182 days or more in the financial year makes you resident, as does 60 days plus 365 across the preceding four years. Resident status generally brings worldwide income into scope.
OnlineWho: You
3
Count against April to March
India's financial year runs 1 April to 31 March. Arrivals from calendar-year countries consistently miscount days and misjudge which year income falls into.
OnlineWho: You
4
Model the new regime against the old
The new regime under 115BAC is the default: lower rates, very few deductions. The old regime allows house rent allowance and section 80C deductions at higher rates. Gurgaon qualifies as a metro for the house rent allowance formula, giving the higher exemption percentage — material if you pay condominium rent.
Via employerWho: You
5
Arrange a tax residency certificate before you leave home
Claiming treaty relief generally requires a certificate from your home tax authority plus Form 10F. Getting one retrospectively is considerably harder.
OnlineWho: You
6
File using Form 16 and the online portal
Your employer issues Form 16 summarising salary and tax deducted; returns are filed on the income tax portal. Note that Haryana levies no professional tax, unlike Maharashtra.
OnlineWho: You

Documents you’ll need

PAN card
Form 16 from your employer
Passport with entry and exit stamps, for the day count
Tax residency certificate from your home country, for treaty claims
Records of foreign income and foreign tax paid

Things most newcomers don’t know

Haryana charges no professional tax, unlike Maharashtra or Karnataka.

Several Indian states levy a small monthly professional tax on salaried employees. Haryana does not, and neither does Delhi. It is a modest sum but it is one of a set of small administrative differences that make the NCR lighter than Mumbai or Bengaluru.

Source: Haryana Excise and Taxation Department

Gurgaon is a metro for house rent allowance purposes.

The old regime lets salaried employees exempt part of a house rent allowance, with a higher percentage for metro cities. Gurgaon qualifies. For a foreign professional paying condominium rent this can be a substantial sum — and it exists only in the old regime, which must be actively elected.

Source: Income Tax Department — tax rates

The financial year runs April to March, and it trips up everyone.

Almost every country these newcomers come from uses a calendar or mid-year tax year. India's runs 1 April to 31 March, changing both the day count and which year arrival income falls into.

Source: Income Tax Department — residential status

Treaty relief usually needs a certificate from your home authority.

India's treaty network is extensive, but benefits generally require a tax residency certificate from your home country plus Form 10F. Arrange it before you move.

Source: Income Tax Department — non-resident FAQs

Common mistakes to avoid

Counting your days against a calendar year rather than April to March.
Staying in the default new regime without modelling the old regime's house rent allowance.
Filing without a PAN, or losing income to the higher no-PAN withholding rate.
Not obtaining a tax residency certificate from home before moving.
Assuming Haryana, Delhi and Uttar Pradesh are interchangeable for tax and stamp duty.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.