I am an Indian working in Dubai for the last few years. I have been forwarding my monthly salary to my old savings account in India, and till December-end 2022, I have accumulated around Rs 30 lakh in that account. I did not open a non-resident ordinary (NRO) or non-resident external (NRE) account. I am opening the account now and this amount will be transferred to my NRO account once the account gets operational. I would like to know what tax implication will I have and whether I need to file my tax returns?