Under the Indian Income Tax Act, physical presence determines residency. If you stay in India for less than 182 days in a financial year (or less than 365 days across the previous 4 years plus 60 days in the current year), you are classified as a Non-Resident Indian (NRI).
NRIs are only taxed on income **earned or received in India**. This includes Indian rental income, interest on NRO accounts, capital gains on Indian stocks, mutual funds, or real estate, and salary received for services rendered in India. Your global income remains completely tax-free in India.
No, interest earned on Non-Resident External (NRE) accounts and FCNR deposits is completely tax-free in India. Interest on NRO accounts is taxable.
The standard deadline to file an annual ITR in India is July 31st following the end of the financial year (unless extended by the government).