Whether you are a taxpayer in India or not depends on your residential status
determined as per the provisions of the Income tax Act. An individual can either be :
A) Resident and ordinarily resident (ROR)
B) Resident and not ordinarily resident (RNOR),
C) Non resident. While almost the entire income from various sources of a ROR is taxable in India, the scope of taxability of income of RNOR is lower and for a non resident it ia the lowest.