<p>Understanding Indian income tax rules is vital for Non-Resident Indians (NRIs). Key points include determining residential status, introduced deemed residency, and filing returns. Taxable income encompasses earnings from employment, property, and other sources, with exemptions for interest on NRE and FCNR accounts. Capital gains and business income earned in India are taxable, with provisions for exemptions. Rent payments to NRIs require TDS deductions. Comprehending these