Records to collect
- Peak and closing foreign-account statements
- Equity, pension and property records
- Signing-authority evidence
- Foreign income and tax-payment records
NRI cornerstone guide
Schedule FA Guide for Returning NRIs
Schedule FA planning starts with Indian residential status and the current return instructions. Bank accounts, shares, signing authority, retirement arrangements and foreign property need separate classification and records.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Start here
Three things to do before relying on an answer
1. Begin with your facts
Determine NR, RNOR or ROR status
2. Keep the evidence ready
Peak and closing foreign-account statements • Equity, pension and property records
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Determine NR, RNOR or ROR status
- 2List each foreign asset separately
- 3Match foreign income and tax credits
- 4Check the current return utility before filing
Use a relevant tool
Official sources cited in this guide
Verify the current rule
Questions to answer before you act
Schedule FA planning starts with Indian residential status and the current return instructions. Bank accounts, shares, signing authority, retirement arrangements and foreign property need separate classification and records.