# Applying for a Visa Without ITR from India: Options

> No income tax return? Which official visa checklists accept a sponsor's ITR, a notarised declaration, a blocked account or a scholarship, and which routes still insist on your own ITR.

_Published: 2026-11-06 · Reading time: 5 min · Words: 1228_

## TL;DR

Many official checklists let Indian applicants without their own ITR use a sponsor's ITR and bank statements, a notarised sponsorship or term of responsibility, a blocked account or a scholarship. A few routes have no substitute, such as Estonia's digital nomad visa and Schengen short-stay files for self-employed applicants.

## Key takeaways

- Since 4 July 2025, the EU's revised Schengen document list for India asks self-employed applicants and company owners for barcode-verifiable ITRs.
- Estonia's digital nomad visa accepts only the Indian applicant's personal ITR-V for the last 2 assessment years as proof of taxes.
- Portugal's D4, E3 and E8 checklists accept a notarised term of responsibility instead of the applicant's own means.
- Switzerland, South Korea (Chennai/Bengaluru) and Greece accept a parent's or sponsor's ITR for student files.
- Germany, Belgium, Denmark, Hungary and Poland list funds options such as blocked accounts, scholarships or sponsorship declarations.

**Often, yes. Official visa checklists accept alternatives to your own income tax return: a sponsor's ITR and bank statements, a notarised sponsorship declaration or term of responsibility, a blocked account or a scholarship. Some routes have no substitute: the Embassy of Estonia in New Delhi accepts only the applicant's own ITR-V for its digital nomad visa.**

## Article

This guide compares how official checklists across our 50-country dataset treat income tax returns, as published on the official sources, checked on 2026-10-15. ITR here means the Indian income tax return; several checklists ask for the ITR-V, the verification form or acknowledgement of a filed return. Each country's own checklist has the final word, and our visa guides for Indian passport holders link to every country page.

### When is your own ITR hard to replace?
Some checklists name the applicant's ITR and offer no alternative on the official page. If your trip falls into one of these, plan to file returns before you apply rather than look for a workaround.

VisaWhat the official checklist asksSubstitute named?Schengen short-stay visas, self-employed applicants and company owners (EU revised list for India, 4 July 2025)GST registration, business bank statements and barcode-verifiable income tax returnsNone namedEstonia digital nomad visaFor Indian citizens, only the personal ITR-V for the last 2 assessment years is accepted as proof of taxesNoneLatvia long-stay employment visa (D)ITR acknowledgment for the last assessment year with Form 26AS and Form 16/16ANone namedFinland seasonal workBank statements for at least three months and ITR acknowledgements for the last two assessment yearsNone namedLithuania national visa D for full-time studyOriginal 3-month bank statement and 2 years' ITR acknowledgmentsSponsor affidavit if sponsoredThe Schengen change matters most for business owners. The European Commission's Implementing Decision C(2025) 4379 revised the harmonised list of supporting documents for short-stay applicants in India, and the requirement for barcode-verifiable returns means a return must be one you actually filed. For the full wording, see the Commission's decision.

### Can a parent's or sponsor's ITR stand in for yours?
For students in particular, yes. Several official checklists move the income test from the applicant to a sponsor:

- Switzerland, student D visa (studies over 90 days): a sponsor's confirmation letter with the origin of funds, the sponsor's ITR-V for the last 2 assessment years and 3 months' bank statements.
- South Korea, D-2 student visa: if parents or a guardian sponsor you, their 6-month bank statement, 2 years' ITR and occupation proof (Chennai/Bengaluru checklist). In the Mumbai jurisdiction, students under 30 supported by parents submit the parents' original financial documents.
- Greece, study visa: funds of at least EUR 400 per month; parents' ITR and bank accounts are accepted if the student has no funds.
- Latvia, student D visa: a parent sponsor gives a notarised sponsorship declaration with employment proof and payslips; a self-employed parent adds company registration, 3 months' company bank statements and the current year's ITR.
- New Zealand, Fee Paying Student Visa: a sponsor or guarantor can sign a Financial Undertaking for a Student (INZ 1014); when applying in South Asia, only immediate family can do this.
In each case, the sponsor's paperwork has to be as complete as yours would have been. A parent with no filed returns does not solve the problem for a checklist that asks for the sponsor's ITR-V.

### Which official options do not rely on a tax return?
Some proof-of-funds rules are built around money you can show, not income you have declared:

- Germany, student visa: a blocked account (Sperrkonto) of EUR 11,904 for the first year, with withdrawals capped at EUR 992 a month, or a formal obligation letter (Verpflichtungserklärung) from a sponsor in Germany, or a German or EU scholarship.
- Belgium, student visa D: at least EUR 1,062 a month for 2026–2027, shown by a blocked account, a scholarship or loan certificate, or an Annex 32 sponsor undertaking. A sponsor in India must be a family member up to the third degree, with Annex 32 legalised by the Embassy in New Delhi or the Consulate General in Mumbai and 6 months of bank statements.
- Denmark, higher education permit: a bank statement in your own name, at most 30 days old, a granted scholarship or student loan, or paid first-semester tuition.
- Hungary, study permit: a bank statement in your name, a notarised family support declaration with proof of the supporter's ability, a document on regular income, or a scholarship certificate.
- Poland, study visa D: traveller's cheques, a credit-card limit certificate, money in a Polish, EU, EEA or Swiss bank, a scholarship, or a notarised sponsorship letter with the sponsor's employment certificate and salary.
- Portugal, D4 study, E3 independent work and E8 seasonal work: the checklists accept a notarised term of responsibility instead of the applicant's own means; D4 also lists exemptions for students admitted to officially recognised institutions and for scholarship holders.

### Which option fits your situation?
- Student with no income: look first at sponsor-based or blocked-account routes. Check the sponsor rules closely, because Denmark does not accept statements in another person's name, while Switzerland and South Korea expect the sponsor's ITR.
- Self-employed or business owner: for Schengen short-stay visas, the revised EU list asks you for GST registration, business bank statements and barcode-verifiable ITRs, so filing returns is the realistic fix. Portugal's E3 checklist for independent work offers a notarised term of responsibility as an alternative to ITR-V.
- Salaried employee: employment-based routes such as Latvia's D visa expect Form 16/16A alongside the ITR acknowledgment, so a salary slip alone will not cover it.
- Remote worker: Estonia's digital nomad visa needs gross income of at least EUR 4,500 a month in the six months before applying and your own ITR-V, with no substitute.

### Mistakes to avoid when you have no ITR
- Submitting a return you did not file. Barcode-verifiable ITRs can be checked; never submit an altered or unfiled document.
- Using a distant relative as sponsor. Belgium accepts sponsors in India only up to the third degree of family, and New Zealand only immediate family from South Asia.
- Assuming one consulate's rule applies everywhere. South Korea's student checklists differ between Chennai/Bengaluru and Mumbai.
- Skipping the country checklist. This guide covers documented options; individual checklists can ask salaried applicants for ITRs too, so read the one for your visa.
Yatra For Fun's India office in Gurugram prepares flight reservations, hotel bookings, travel itineraries and cover letters for visa files, including cover letters that explain a sponsor arrangement. Packages run from INR 1,000 (flight reservation) to INR 3,000 (reservation, hotel, itinerary and cover letter). WhatsApp +91 95230 91018 or get in touch.

### Frequently asked questions

#### What is ITR-V, and is it the same as an ITR?
ITR-V is the Income Tax Return Verification Form or acknowledgement for a return you have filed. Checklists such as Estonia's digital nomad visa, Portugal's E3 visa and Switzerland's student visa ask for the ITR-V, while Latvia, Finland and Lithuania ask for ITR acknowledgements.

#### Can Form 16 replace an ITR for a visa application?
Not on the checklists we hold. Latvia's employment visa asks for Form 16/16A together with the ITR acknowledgment and Form 26AS, not instead of it.

#### Does a scholarship remove the need for an ITR?
On several study routes, a scholarship is an accepted proof of funds: Germany, Belgium, Denmark, Hungary and Poland list it. Portugal's D4 checklist lists exemptions for scholarship holders.

#### Can my parents' bank statements replace mine for a Denmark student permit?
No. Denmark requires funds shown by a bank statement in your own name, at most 30 days old, or a granted scholarship or student loan. Statements in another person's name, such as parents, are not accepted.

## FAQ

### What is ITR-V, and is it the same as an ITR?

ITR-V is the Income Tax Return Verification Form or acknowledgement for a return you have filed. Checklists such as Estonia's digital nomad visa, Portugal's E3 visa and Switzerland's student visa ask for the ITR-V, while Latvia, Finland and Lithuania ask for ITR acknowledgements.

### Can Form 16 replace an ITR for a visa application?

Not on the checklists we hold. Latvia's employment visa asks for Form 16/16A together with the ITR acknowledgment and Form 26AS, not instead of it.

### Does a scholarship remove the need for an ITR?

On several study routes, a scholarship is an accepted proof of funds: Germany, Belgium, Denmark, Hungary and Poland list it. Portugal's D4 checklist lists exemptions for scholarship holders.

### Can my parents' bank statements replace mine for a Denmark student permit?

No. Denmark requires funds shown by a bank statement in your own name, at most 30 days old, or a granted scholarship or student loan. Statements in another person's name, such as parents, are not accepted.

## Sources

1. [European Commission Implementing Decision C(2025) 4379 - harmonised list of supporting documents for short-stay visa applicants in India](https://home-affairs.ec.europa.eu/document/download/bcb49330-5e20-4beb-8386-c0cfa61e34f0) — European Commission
2. [Embassy of Estonia in New Delhi - Digital nomad visa](https://newdelhi.mfa.ee/digital-nomad-visa/) — Embassy of Estonia in New Delhi
3. [VFS Global / Portugal - D4 higher education, research and internship visa checklist](https://www.vfsglobal.com/one-pager/portugal/india/english/pdf/d4-checklist.pdf) — VFS Global
4. [German Missions in India - Student visa](https://india.diplo.de/in-en/service/2756350-2756350) — German Missions in India