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Generally, while NRIs go abroad to pursue better career prospects, many of them do not intend to return to India, but they do leave their footprints behind in the form of ancestral (or self-acquired) property, bank deposits, shares in companies and other investments. The Income-tax Act, 1961 (Act) taxes India-sourced income in the hands of all kinds of assessees, irrespective of their residential status determined, based on their physical presence in India. Accordingly, even when they are away, they continue to be liable to tax in India, including obtaining Permanent Account Number (PAN Card), and filing annual tax returns.