Rental income is credited to NRO a/c. Can an NRI claim tax benefit on home loan? You have to file an income tax return in India if your total taxable income from all sources in India before claiming any deductions under Chapter VIA which comprises of Section like 80C, 80D, 80CCD, 80G, 80TTA etc. exceeds the basic exemption which is Rs. 2.50 lakhs for all non-residents