New Delhi, July 12 -- For Non-Resident Individuals (NRIs), living abroad does not automatically exempt them from filing an ITR in India.

If they earn income from Indian sources, their tax filing obligation depends on their residential status under the Income Tax Act and the type of income they earn.

For income tax purposes, an NRI is an individual who does not qualify as a resident of India under Section 6 of the Income Tax Act, 1961.

An individual qualifies as a resident if they meet either of the following conditions:

However, special residency rules apply to certain individuals. For Indian citizens and Persons of Indian Origin (PIOs) visiting India, the 60-day condition is generally replaced with 182 days. The same relaxation also ...