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.


  1. Income Tax
  2. Residential Status

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.