This document discusses the scope of total income that is taxable for two individuals, Mr. X and Mr. Devilal, based on their residential status of resident, not ordinary resident, or non-resident. For each individual, various types of income are listed along with whether they would be included in their total taxable income under each residential status. Computations of total income for each individual are also provided based on the residential statuses.

1. SCOPE OF TOTAL INCOME
Dr. NGPASC
COIMBATORE | INDIA
Dr. N.G.P. ARTS AND SCIENCE COLLEGE
(An Autonomous Institution, Affiliated to Bharathiar University, Coimbatore)
Approved by Government of Tamil Nadu and Accredited by NAAC with 'A' Grade (2nd Cycle)
Dr. N.G.P.- Kalapatti Road, Coimbatore-641048, Tamil Nadu, India
Web: www.drngpasc.ac.in | Email: info@drngpasc.ac.in | Phone: +91-422-2369100
RAJAKRISHNAN M
Assistant Professor in
Commerce CA

2. Dr. NGPASC
COIMBATORE | INDIA
Scope of Total Income
1. Which of the following incomes are taxable when the residential status of Mr. X is
Resident, Not Ordinary Resident and Non Resident
Particulars
Income Accrued in Canada, received in India ₹ 2000
₹ 5000 were earned in Africa and received there, but brought to India
₹ 5000 earned in India but received in Canada
₹ 10000 earned and received in Sri Lanka from a business controlled from India
House Property Income (Computed from Srilanka) ₹ 2000

3. Dr. NGPASC
COIMBATORE | INDIA
Scope of Total Income
Particulars
₹ 4000 was past untaxed foreign income which was brought to India during
the previous year.
Profit earned from a business in Kanpur ₹ 10000

4. Dr. NGPASC
COIMBATORE | INDIA
Scope of Total Income
Computation of Total income of Mr. X for the Assessment Year 2020-21
Particulars
OR
₹
NOR
₹
NR
₹
Income Accrued in Canada, received in India ₹ 2000 2000 2000 2000
₹ 5000 were earned in Africa and received there, but brought to India 5000 NT NT
₹ 5000 earned in India but received in Canada 5000 5000 5000
₹ 10000 earned and received in Sri Lanka from a business controlled from
India
10000 10000 NT
House Property Income (Computed from Srilanka) ₹ 2000 2000 NT NT
₹ 4000 was past untaxed foreign income which was brought to India during
the previous year.
NT NT NT
Profit earned from a business in Kanpur ₹ 10000 10000 10000 10000
Total Income 34000 27000 17000

5. Dr. NGPASC
COIMBATORE | INDIA
Scope of Total Income
2. Which of the following incomes are taxable when the residential status of Mr. Devilal is
Resident, Not Ordinary Resident and Non Resident
Particulars
Share of income from Joint Venture in India ₹ 10000
Dividend ₹ 10000
Income from agriculture in Pakistan ₹ 20000
Salary received in India ₹ 9000 (Computed) but services for the same is rendered
in Iran.
Income from business (Controlled from India) in Pakistan ₹ 10000 and income
remitted to India

6. Dr. NGPASC
COIMBATORE | INDIA
Scope of Total Income
Particulars
Income earned and received in Pakistan from bank deposit ₹ 5000.
Income accrued in India and received in Iran ₹ 10000

7. Dr. NGPASC
COIMBATORE | INDIA
Scope of Total Income
Computation of Total income of Mr. Mr. Devilal for the Assessment Year 2020-21
Particulars
OR
₹
NOR
₹
NR
₹
Share of income from Joint Venture in India ₹ 10000 10000 10000 10000
Dividend ₹ 10000 NT NT NT
Income from agriculture in Pakistan ₹ 20000 20000 NT NT
Salary received in India ₹ 9000 (Computed) but services for the same is
rendered in Iran.
9000 9000 9000
Income from business (Controlled from India) in Pakistan ₹ 10000 and
income remitted to India
10000 10000 NT
Income earned and received in Pakistan from bank deposit ₹ 5000. 5000 NT NT
Income accrued in India and received in Iran ₹ 10000 10000 10000 10000
Total Income 64000 39000 29000

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