Transferring money to s/b ac in india by an nri

As per my understanding of the taxation law, if the NRI is working in a country where DTAA is applicable and has paid tax in that country, the inward remittance should not attract any tax. However, any income on inward remittance will be subject to the tax laws applicable in India.

If Income is Already Taxed, Then Pure Remittance Whether to SB account or NRI account , is Not Taxable.

Check the Section Analaysis of Section 6 of Income Tax Act,1961 which Clears your Doubt on this Link: https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-6