As an NRI, if your tax liability exceeds Rs 10,000 in a financial year, you are required to pay advance tax. In case you fail to do so, you will have to pay an interest on the outstanding liability under Section 234B and Section 234C of the I-T Act. Advance tax is a part payment of your tax liabilities, and the individual pays as he earns under the scheme. The tax is applicable if you are making money from sources other than your monthly salary. Gains made through the sale of property, interest earned on investments, profits gained through business, et cetera, attract advance tax payments.