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Together, the cases underscore a clear message from Indian institutions: overseas residence does not dilute legal obligations or accountability
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Whether in matters of taxation or national security, compliance with Indian law remains non-negotiable for NRIs
Indian authorities are reinforcing the principle that Non-Resident Indians (NRIs) remain fully accountable under Indian law, as reflected in two recent legal developments involving taxation and national security.
In a significant ruling, the Delhi High Court has dismissed a writ petition filed by a Canada-based NRI seeking condonation of delay in filing his Income Tax Return (ITR) for the assessment year 2020–21. The petitioner, a Canadian citizen residing in British Columbia, had earned income from the sale of immovable property in India along with bank interest but failed to file his return within the statutory deadline.
He attributed the delay to ignorance of Indian tax laws, health-related concerns, and Covid-era travel restrictions. However, a division bench comprising Justices V. Kameswar Rao and Vinod Kumar rejected these grounds, reiterating that “ignorance of law is no excuse.” The court noted that the application for condonation was filed as late as June 2025, nearly five years after the relevant assessment year.
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Upholding the order passed by the Commissioner of Income Tax (International Taxation), the court ruled that the petitioner failed to demonstrate “genuine hardship” or extraordinary circumstances as required under Section 119(2)(b) of the Income Tax Act
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The bench emphasised that statutory timelines exist to ensure orderly tax administration and cannot be relaxed on vague or general pleas
In a separate but equally consequential development, the Special National Investigation Agency (NIA) Court in Srinagar has issued a proclamation against three NRIs accused of involvement in anti-national propaganda. The proclamation, issued under Section 82 of the Code of Criminal Procedure, follows allegations that the accused deliberately evaded arrest and went underground to avoid legal proceedings.
The individuals include a Turkey-based Kashmiri businessman, a US citizen of Kashmiri origin residing in Los Angeles and Dubai, and a Canada-based Kashmiri national. According to investigators, the accused are linked to a 2020 case registered by the Counter Intelligence Kashmir unit involving offences under the Indian Penal Code and the Unlawful Activities (Prevention) Act.
Authorities allege that the accused misused digital platforms and social media to disseminate fabricated and inflammatory content aimed at inciting unrest, disrupting public order, and promoting secessionist narratives against India.
