A person becomes a Non resident Indian (NRI) if he/she stayes in India for not more than or equal to 182 days in the previous Indian financial year or as the case may be. Double taxation avoidance agreement (DTAA) between India-UAE is only for those who are resident citizens of India and not ordinarily resident citizens of India for income tax purposes. A person is known to be as a resident citizen of India, if in the previous Indian financial year the individual would have stayed for not less than 182 days. Or as the case may be. Therefore it means that if the individual stays for less than 182 days in India in the previous Indian financial year and has an income source from India then he/she is liable for double taxation ie the individual must pay tax in India as well as in the UAE. Because entire global income is taxable of an NRI if he has an income source from India.