Yes. The basic exemption ceiling also applies to non-residents. However, this exemption is not available if your income consists only of short-term capital gains [Section 111A] or long-term capital gains because it is taxed at a special rate. Similarly, if your income is solely from other income taxed at a special rate, such as lottery winnings, the base exemption cap will not be available. Hence benefit of basic exemption limit is not available if NRI has capital gain as income source.