Yes, Non-Resident Indians (NRIs) are subject to Tax Deducted at Source (TDS) on income earned or received in India, such as rent, professional fees, technical fees, and other taxable payments, as per Section 195 of the Income Tax Act, 1961.

This provision ensures that taxes are collected at the source of income generation for non-residents. To ensure accurate compliance with TDS regulations, timely deductions, and proper reporting, professional TDS Return Filing Online services can help NRIs and deductors manage their tax obligations efficiently.