Tax treatment for surrender of ulip policy of market plus

Kindly refer the below link

https://taxworry.com/be-ready-to-pay-tax-on-surrender-of-ulip-or-pension-plan/

ULIPs have a lock-in period of 5 years. surrender before 5 years attracts income tax and withdrawal of previous tax deductions (if availed). surrender after 5 years is fully tax-free.

if a person is NRI then this amount will be taxable or not?

and under which head?