A person who is Non Resident under the Provisions of The Income Tax Act, 1961 is charged to tax on the following Incomes:
a. Income earned from any source in India e.g. Interest from investments in India, capital gains from investments and immovable property in India etc.
b. Any other Income earned or received in India.
c. Income other than the above is not taxable in India.
Due Dates for Filing Return of Income: