The types of NRI incomes that are taxable in India

​Tax on an individual's income depends on the source of such income and the residential status in India. The residential status of an Indian citizen needs to be determined individually for every financial year which may vary from year to year. Till FY 2019-20, NRIs would include individuals of Indian origin who have visited India for less than 182 days in a particular financial year. However in Budget 2020, the residency period was reduced to 120 days for the NRIs whose Indian income is more than Rs 15 lakhs.

from Wealth-Economic Times https://economictimes.indiatimes.com/wealth/invest/the-types-of-nri-incomes-that-are-taxable-in-india/articleshow/81965293.cms