Following forms of incomes are taxable for residents, not ordinarily residents and non-residents:
1) Income which accrues or arises in India.
2) Income which is deemed to accrue or arise in India.
3) Income which is received in India.
4) Income which is deemed to be received in India. Taxed for
Incomes taxable for residents and not ordinarily residents but not non-residents:
1) Income accruing outside India from a business controlled from India or from a profession set up in India.
2) Taxed for ROR but not RNOR, NR.
3) Income other than above (i.e., income which has no relation with India).
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