relief U/S 90

Can any one tell me
A NON RESIDENT whose INDIAN income is not taxable in INDIA as per DTAA and his income is taxable in his resident country has to file ITR ?.
IF answer is (yes) can you tell me the section which has to be comply with and ITR which has to be filed ?.
Replies (1)

For NRI ............ IT Return filing is mandatory only if his/her income earned or accrued in India, exceed maximum amount not chargeable to income tax. 

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