INCOME TAX LIABILITY OF AN NRI

A NRI who is Resident of USA has the following income in India during the FY 2021-2022:

1. Interest Income

From Saving Bank : 2375.00

From Fixed Deposit : 17110.00

NTPC Bond: 60.00

Total : 19545.00

2. Maturity Proceeds of L&T Infra Bonds 2012(10 years)                                                                         , on Initial Investment Rs 20,000.00 = 46060.00
3. Maturity Value of ULIP after 5 years on Investment of Rs 2,50,000.00 = 3,57,600.00
4. Pension from Annuity in LIC = 28200.00
5. Dividend Income from Equity Shares = 30000.00

He will be filing Income Tax Return u/s 139(1) and is not opting for new tax regime u/s 115BAC

I assume being his net income from all sources is less than Rs 2,50,000.00, So his tax liability is Zero. Am I right?

Please advise is there any Income which is taxable under special rates.

Thanks