Indian citizens assigned to U.S. employer or client locations may receive wages or salaries in India. In such cases, filing a tax return in India is required for the income earned during this period.

Regardless of residency status, individuals earning interest or dividend income from sources in India must file a tax return to report this income.

If you own property in India and it generates rental income, you are obligated to declare this income and file the appropriate tax returns in India.

If you sold property in India during the tax year and realized a profit or incurred a loss, you must report the transaction in your Indian tax return.

Individuals involved in stock transactions within India need to disclose these transactions, along with any capital gains or losses, in their tax returns.

If you are a partner in an Indian partnership that generates income, you are required to file a tax return in India to report the partnership's income.