As per the FEMA Act,

An Indian Citizen who stays abroad for – (a) employment/ carrying on business or (b) vacation outside India or (c) stays abroad under circumstances indicating an intention for an uncertain duration of stay abroad is a non-resident. Persons posted in U.N. organizations and officials deputed abroad by Central/ State Government and Public Sector Undertakings on temporary assignments are also treated as non-resident.

As per the Income Tax Act,

An individual is Non-Resident Individual, if any of the following conditions are not satisfied:

He stayed in India for 182 days or more during the previous year, or

He stayed in India for 365 days or more during the four preceding years and stays in India for at least 60 days (182 days in case of an Indian citizen or a person of Indian Origin coming on a visit to India or in case of an Indian citizen going abroad for employment) during the previous year.

Section 14 of the Income-tax Act has classified the income of a taxpayer under five different heads of income, viz.:

• Salaries.
• Income from house property.
• Profits and gains of business or profession.
• Capital gains.
• Income from other sources.

If you are not satisfied with the order passed by your Assessing Officer, then you can file an appeal to the appellate authority. The first appellate authority is the Commissioner (Appeals). Subsequently, the matter can be taken to the Income-tax Appellate Tribunal, then to the High Court and finally to the Supreme Court.

Alternatively, instead of going for the appeal mechanism, you can make an application for revision to the jurisdictional Commissioner of Income-tax.

In the Finance Act, 2020, the Dividend Distribution Tax (DDT) on dividend was abolished, making dividend payment taxable in the hands of the recipient effective from AY 2021-22.

• A payee can approach to the payer for non-deduction of tax at source but for that they have to furnish a declaration in Form No. 15G/15H, as the case may be, to the payer to the effect that the tax on his estimated total income of the previous year after including the income on which tax is to be deducted will be nil. Form No. 15G is for the individual or a person (other than company or firm) and Form No. 15H is for the senior citizens.
• Section 197 of the Income Tax Act, 1961, allows the taxpayer to receive benefit of Nil or Lower tax rate deduction on the receipts, if he have Nil or Lower TDS certificate. In order to apply for the certificate, one need to submit Form 13 to the assessing officer along with supporting information/documents.