An Indian working in Qatar inquired about tax implications and ITR filing when transferring Rs 30 lakh to a new NRO account. Experts clarified that upon taking up employment abroad, an individual becomes a non-resident. While an existing savings account can be designated as NRO, direct salary credit from an employer to an Indian account is taxable in India. Taxability of Qatar-credited salary depends on physical stay in India, potentially requiring ITR filing if income exceeds exemption limits.