Non-taxable money of NRI

harpal sidhu (30 Points)

30 July 2021  
My son is NRI. He has agri. Land in his name from Inheritance & thus annual non-texable income from it. This income has accumulated in four years. Now he wants repatriation of such legal funds to his NRE Accounts or his country by filling 15CA(D). Can he? Or he was required annually?