New Delhi, July 15 -- Moving abroad does not end an Indian tax filing obligation.

Once a taxpayer's residential status changes from resident to non-resident under the Income-Tax Act, only specified Indian income remains taxable in India. But the nature of that income, certain high-value transactions and even future tax planning can still trigger an ITR filing requirement, or make filing worthwhile even when it is not mandatory.

Here are the situations in which non-resident Indians (NRIs) should consider filing an Indian income tax return (ITR).

An NRI must file an ITR if total taxable income earned in India exceeds the basic exemption limit. This includes rent from Indian property, interest on NRO deposits, dividends, capital gains fro...