Any income which is
not received in India
not acrued or arised in India
is deemed to accrue or arise outside India
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.