NRI with no bank account in India? Disclose foreign account details to I-T

Non-resident Indians who do not have Indian bank accounts will have to give details of their foreign bank accounts in income-tax returns — ITR1 and ITR2.

However, those who have both Indian and foreign bank accounts  can give details of either of the two. The details of foreign accounts are not mandatory for them.

Under taxation rules, residents are those who stay more than 182 days in the country during a financial year or at least 60 days during a year in India and at least 365 days over the earlier four financial years. Those who do not satisfy any