Can NRIs e-file and verify ITR without an Aadhaar OTP?

Yes, they can use other verification methods like net banking, bank account EVC, or DSC, where available.

Should NRIs still check portal settings before filing?

Yes, they must ensure that their PAN status and residential status are updated correctly before filing.

NRI Income Tax Compliance

Can NRIs File ITR Without Aadhaar?

Written by Hatim Dudhiyawala

Updated on: June 6, 202618 mins Editorial Standards

Yes, NRIs can file ITR in India without an Aadhaar card. As per Section 139AA of the Income Tax Act, 1961, obtaining an Aadhaar is mandatory only for individuals who are eligible for it. NRIs only need to select their residential status as 'Non-Resident' to avoid the Aadhar quoting requirement.

In the absence of Aadhaar, NRIs can verify their ITR via net banking EVC, demat account EVC, DSC, ITR-V, or bank account EVC. The verification must be done within 30 days of filing the ITR. However, do you know there are other scenarios where quoting an Aadhaar may become mandatory? Keep reading further to know more about how NRIs can file and verify ITR without Aadhaar. Also, learn about the scenarios where an NRI may and may not need an Aadhaar mandatorily.

Key Takeaways

Since an Indian resident is obliged to obtain an Aadhaar, NRIs are exempt from obtaining an Aadhaar and providing it in their ITR.
While an Aadhaar is not mandatory, a valid PAN is required to file NRI taxes.
Ensure your residential status is updated correctly as 'Non-Resident' on the Income Tax e-filing portal to avoid the Aadhaar quoting requirement. It will also prevent your PAN from being flagged for non-linking.
NRIs with no Aadhaar can e-verify their ITR using other methods like net banking, EVC, Digital Signature Certificate, or ITR-V (paper).

How to File ITR Without Aadhaar as an NRI?

NRIs can follow the steps below to file an ITR without an Aadhaar:

Step 1: Check whether your PAN is active and your NRI status is updated

Before starting the ITR filing process, visit the income tax portal → My profile and confirm whether:

PAN status is 'Active.'
Residential status shown as 'Non-Resident
The current assessment year's filing is accessible

If your PAN has been incorrectly marked inoperative due to Aadhaar non-linking, first update your residential status as Non-Resident and request reactivation if required.

Step 2: Download Form 26AS, AIS, and TIS

Log in to the income tax department e-filing portal → Tax credit statement →Download Form 26AS and Annual Information Statement (AIS).

The AIS will show all the TDS-deducted income reported to the IT department by banks and companies. It will also show transactions associated with your PAN. Before filing the ITR, resolve these against your own records, as any mismatch can trigger a notice from the IT department.

Step 3: Choose the relevant ITR form (ITR-2 for most NRIs)

NRIs must use ITR-2 (income from salary, house property, capital gains, etc.) or ITR-3 (income from business or profession from India). In the form, select your residential status as 'Non-Resident'. Keep in mind that NRIs cannot use ITR-1 and ITR-4.

Step 4: Fill in the form and leave the Aadhaar field blank

In the personal information section, enter your PAN. Now, for the Aadhaar field, the portal will allow you to either leave it blank or indicate it as 'Not Applicable'.

If the portal marks Aadhaar as mandatory due to a system error, try entering your residential status again. If the problem persists, raise a complaint before the filing deadline.

Step 5: Enter income details and claim deductions

Enter all India-sourced income, including NRO interest, rental income, dividends, capital gains, and salary. Many fields are auto-populated from Form 26AS/AIS. Verify all information and rectify if needed.

Claim all the eligible deductions (Section 24B, 80C, professional tax, etc.). Also, if you are a resident (ROR), enter Schedule FA for foreign assets. NRIs and RNORs are not allowed to fill Schedule FA.

Step 6: Verify using net banking, EVC, or other non-Aadhaar method

Once you submit the return, immediately proceed to the e-verification process. You can use net banking EVC, demat EVC, bank account EVC, or DSC. If none of these methods is available, download the ITR-V PDF. Ensure to sign using blue ink and post it to Bengaluru CPC within 30 days of filing.

Step 7: Track processing and refund

Once ITR is filed and verified, track your ITR processing status at the official income tax portal.

Most returns are processed within 20-45 days. Moreover, any refund will be credited to your pre-validated NRE or NRO bank account. When the ITR is processed, you will receive an email/SMS to your registered contact on the Income Tax Portal. Moving further, let's see how NRIs can verify their ITR without an Aadhaar OTP.

How Can NRIs Verify Their ITR Without Aadhaar OTP?

The ITR filing process has two phases: submission and verification. To ensure that your return is considered valid, you must complete the verification within 30 days of filing. Although Aadhaar OTP is one verification method, in the absence of Aadhaar, NRIs can use various other methods. Here are the other methods through which NRIs can receive OTP without Aadhaar:

How Can NRIs Verify Their ITR Without Aadhaar OTP?

Net Banking EVC: Receiving OTP via EVC (Electronic Verification Code) is the fastest and easiest method, preferred by most NRIs. EVC is generated through your NRE or NRO account net banking offered by major banks.

Demat Account EVC: Demat account EVC means EVC generated through your CDSL or NSDL demat account login. It is available to NRIs who hold Indian demat accounts. It works if your demat account holds securities and is linked to the same PAN.

Bank Account EVC: Pre-validated bank account EVC- link your NRE/NRO bank account on the IT portal, then generate EVC from there. If the bank account is pre-validated on the portal, it works without net banking.

Digital Signature Certificate (DSC): You can sign ITR using a valid class 3 DSC obtained using your PAN. Generally, NRI directors of Indian companies already have DSCs. It can be obtained using a passport as an identity proof from any certifying authority.

ITR-V (Paper) - Postal: After filing, download the ITR-V PDF. Sign it using blue ink and post it to the CPC, Income Tax Department, Post Bag No.1, Electronic City Post Office, Bengaluru - 560100. This must be done within 30 days of filing. You can use speed post with tracking. This is the only option if no methods are available from abroad.

Net banking EVC is the simplest, fastest, and most reliable e-verification method for NRIs without an Aadhaar. This method does not require a DSC, an Aadhaar, or posting a physical document. Lastly, let's now see some scenarios when an NRI requires and when they don't require an Aadhaar.

When is an Aadhaar Mandatory and When is it Optional for NRIs?

Here are some scenario-based examples for NRIs stating when an Aadhaar is mandatory and when it is optional:

Example 1: Jay, an NRI living in Dubai

Jay Gupta moved to Dubai in 2021 for work, and he became an NRI. He has a flat in Mumbai from which he earns rental income and needs to file ITR-2 in India. Since Jay has not stayed in India for 182 days, he never applied for an Aadhaar. Now what happens is:

Jay can file his ITR without Aadhaar.
He can use his PAN card for filing the ITR

Moreover, he can leave the Aadhaar field blank or select the 'Not Applicable' option. Instead, he can complete the verification via other methods, like net banking EVC, or by sending a signed ITR-V.

In short, since Jay is an NRI, he is not mandatorily required to obtain an Aadhaar and provide it in his ITR.

Example 2: Priya lived in Bengaluru and later became an NRI

Priya Warrier lived in Bengaluru for several years, and hence she obtained both Aadhaar and PAN. However, in 2023, she moved to Canada and became an NRI. So:

Since Priya already has an Aadhaar, she is mandatorily required to link PAN and Aadhaar.
Her PAN may become inactive if she fails to link it within the deadline.
Once she completes the PAN-Aadhaar linking process, she can file her ITR as an NRI without any issues.

In short, If an NRI holds Aadhaar and qualifies as an Aadhaar-eligible resident under Aadhaar law, PAN-Aadhaar linking requirements may apply.

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The Bottom Line

NRIs without an Aadhaar are not required to quote Aadhaar in their ITR. They only need to update their residential status as 'Non-Resident' on the Income Tax e-filing portal. This step will remove the demand for an Aadhaar card from your profile. You can even use net banking EVC from your NRE/NRO account for e-verification.

Moreover, if you are confused about your residency status in any financial year, filing ITR, or other NRI-related issues, seek assistance from an expert at Savetaxs. We have a team of experts who can help you with selecting the correct ITR form, filing the ITR, understanding your residency status, and any other NRI issues that you may face.

Connect with us right away as we actively work 24/7 across all time zones.

Glossary

Annual Information Statement: Annual Information Statement Includes Taxpayers' Information, Including Securities, Interests, Dividends, and Transactions.
e-Verification of ITR: E-verification of ITR is the Filing and Verification of Income Taxes Electronically.
Income Tax: Income Tax, a Type of Direct Tax, is Imposed by the Government on the Income of Individuals or Organisations.
Income Tax Return: Income Tax Return, Filed by Taxpayers, Contains a Formal Record of the Collected Tax by the Government.
ITR Form: Income Tax Return form, a form to report annual income and taxes, used by taxpayers.
Digital Signature Certificate: Digital Signature Certificate, an Online Version of a Signature, Used as Identity Proof and to Verify Itr.

Disclaimer

Note: This guide is for information purposes only. The views expressed in this guide are personal and do not constitute the views of Savetaxs. Savetaxs or the author will not be responsible for any direct or indirect loss incurred by the reader for taking any decision based on the information or the contents. It is advisable to consult either a CA, CS, CPA or a professional tax expert from the Savetaxs team, as they are familiar with the current regulations and help you make accurate decisions and maintain accuracy throughout the whole process.

About Author

Hatim Dudhiyawala Certified Public Accountant (CPA)

Hatim Dudhiyawala is a Certified Public Accountant (CPA) with SaveTaxs and specializes in Indian and NRI taxation. He advises individuals, NRIs, and businesses on income tax filing, capital gains taxation, DTAA benefits, fund repatriation, and tax compliance. With experience in cross-border tax matters, Hatim helps taxpayers understand complex regulations and make informed decisions. Through his articles, he shares practical insights to help readers stay compliant and manage their tax obligations with confidence. See Full Bio

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