Taxability of Different Incomes
Income received in India
Income Accrued or Arise in India
Income Accrued or Arise outside India You are here
Summary of Taxability and Practical Questions
Income from Share or interest in a company or entity registered outside India Important
Section 9A Certain Income of Eligible Fund Manager from Eligible Investment Fund not Taxable
Interest Paid by PE of a bank in India to Non Resident Bank (Explanation to Section 9(1)(v))
Taxability of Different Incomes
Last updated at April 16, 2024 by Teachoo
Any income which is
not received in India
and
not acrued or arised in India
is deemed to accrue or arise outside India
Taxability
It is always taxable for ROR (Residents and Ordinarily Resident)
It is also taxable for RNOR if it is business income and business controlled from India
if it is regarding some other income, then taxable for ROR only and not RNOR
It is not taxable for non residents.
