Will google penalize you for linking to non related sites?

no its not like soo.. google never penelizes for anything.. else wrong content..
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Well you might not exactly. Though it helps immensely to get links from related sites (better still with higher PR sites).

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India developershttp://vindiaservices.com/

I swap links with any website as long as I feel my type of customer visits those sites and if it will bring me business.

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In March 1999, the company moved into offices in Palo Alto, home to several other noted Silicon Valley technology startups. After quickly outgrowing two other sites, the company leased a complex of buildings in Mountain View at 1600 Amphitheatre Parkway from Silicon Graphics (SGI) in 2003. The company has remained at this location ever since, and the complex has since come to be known as the Googleplex (a play on the word googolplex). In 2006, Google bought the property from SGI for US$319 million.

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