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ITR filing 2026: Have a US 401(k) or foreign pension? You may have to file ITR-2 ITR rules for AY 2026-27 make taxpayers with foreign assets, overseas retirement accounts or foreign income ineligible for ITR-1 in many cases. Here's who may need to file ITR-2 instead, the reporting requirements, and what returning NRIs should know before filing their income tax return.
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