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
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About the Author

Davneet Singh's photo - Teacher, Computer Engineer, Marketer
Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.