Do NRIs need to file ITR if there is no income in India?

A non-resident Indian (NRI) is an Indian passport holder living abroad for employment or business, and who resides in India for less than 182 days a year. As per the Income Tax Act, 1961, NRIs are not considered residents for tax purposes unless they meet specific criteria, such as being in India for 182 days in the current year or 60 days in the current year plus 365 days in the preceding four years. NRIs must file income tax returns if their Indian income exceeds ₹2.5 lakh under the old tax regime or ₹3 lakh under the new tax regime. While NRIs with no income in India are generally exempt from filing, voluntary filing can help in claiming refunds, carrying forward losses, and securing visas or loans.