The taxability of an expat’s income is dependent upon his residential status. In case the expat is ‘resident’ in India as per the income tax law, then the global income of such expat is taxable in India. In case the expat is a ‘non-resident’ or ‘resident but not ordinarily resident’, then in such cases, only the income deemed to be received in India or income deemed to accrue or arise in India shall be taxable.