The document discusses the scope of total income based on a taxpayer's residential status in India as a resident and ordinarily resident, resident but not ordinarily resident, or non-resident. It outlines the different types of income that are taxable or not taxable in India for each residential status, based on factors such as where the income was earned and received, and whether it relates to a business or profession in or outside of India. The three main considerations for determining the scope of total income and tax incidence are the taxpayer's residential status, place of accrual or receipt of income, and the time at which income had accrued or was received.

1. Scope of Total Income

2. Scope of Total Income
The residential status of the
assessee
the place of accrual or receipt of
income, whether actual or deemed
the point of time at which the income had
accrued to or was received by or on behalf of
the assessee
Incidence
of tax
3 Important
Considerations

3. Scope of Total Income
Scope of total Income
Resident and
Ordinarily Resident (OR)
Resident but Not
Ordinarily Resident
(NOR)
Non-
Resident
(NR)
Income received or deemed to be
received in India it is immaterial
whether it is earned in India or in
a foreign country
Taxable Taxable Taxable
Income earned in India whether
received, paid in India or outside
India
Taxable Taxable Taxable
Income earned and received
outside India from a business
controlled or profession set up in
India. Income may or may not
remitted in India
Taxable Taxable
Not
Taxable

4. Scope of Total Income
Scope of total Income
Resident and
Ordinarily Resident
(OR)
Resident but Not
Ordinarily
Resident (NOR)
Non-Resident
(NR)
Income earned and received outside
India from a business controlled or
profession set up outside India.
Taxable
Not
Taxable
Not
Taxable
Income earned and received outside
India from any other sources
Taxable
Not
Taxable
Not
Taxable

5. Scope of Total Income
Scope of total Income
Resident and
Ordinarily Resident
(OR)
Resident but Not
Ordinarily
Resident (NOR)
Non-
Resident
(NR)
Income earned and received
outside India in the years
preceding the previous year in
question and if the same is
remitted to India during the
current previous year.
Not
Taxable
Not
Taxable
Not
Taxable

6. Scope of Total Income
Scope of total Income
Resident and
Ordinarily Resident
(OR)
Resident but Not
Ordinarily
Resident (NOR)
Non-
Resident
(NR)
Past Untaxed Foreign income
brought to India /
Agricultural Income from India/
Share of Income From Indian
partnership firm /
Dividend from an Indian
Company/
Gift from a relative
Not
Taxable
Not
Taxable
Not
Taxable

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