Post pension deposit in Swiss account

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The assesee was nri in 2005 to 2010 working in Switzerland his post pension deposit in swis account was later on withdrawn 2023 ,, whether forex appreciation will be taxable or not at the time of withdrawal he is a ordinary resident 

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Quick Summary
An NRI who worked in Switzerland between 2005 and 2010 had a post-pension deposit in a Swiss account. This deposit was withdrawn in 2023 when the individual was an ordinary resident. The key question is whether the forex appreciation on this deposit is taxable in India at the time of withdrawal.

Forex appreciation has derived where????

In indis and outside india

In Indian bank account,,,,  resident in 2023 

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