NRIs are required to file income tax return in India if they have income arising in India during a particular financial year. But Income tax for NRIs come with certain regulations which differs from that of Indian residents.
NRIs are required to file their income tax return if they have income in India that exceeds the basic exemption limit. a zero tax liability can be obtained by an NRI returning to India on Indian income by adopting proper tax planning in respect of his investment in his name as well as in the names of his family members.
It is important to note that NRIs do not get tax benefits of differential exemption limits based on gender or age that is available to residents of India. Moreover, with respect to income tax for NRIs, certain long term and short-term capital gains from the sale of assets and investments are taxed, even if their total income is below the exempted limit.