No,if the income taxable in India is below minimum taxable amount.If the income is beyond that limit,they have to file the return.However,there are certain categories of income for which non residents are taxable at a special rate.They pertain to dividends,interest income from units of mutual funds,UTI,bonds or shares purchased in foreign currency and capital gains arising on their transfer.If the non resident's income consists only of those and tax has been duly deducted at source,the non resident shall not be required to file any return even if the amount is above the minimum taxable amount.
