The following chart highlights the tax incidence in case of different persons on the basis of their residential status :
Nature of income
|
Residential status
| ||
ROR (*)
|
RNOR (*)
|
NR (*)
| |
Income accrued in India
|
Taxed
|
Taxed
|
Taxed
|
Income deemed to be accrued in India
|
Taxed
|
Taxed
|
Taxed
|
Income received in India
|
Taxed
|
Taxed
|
Taxed
|
Income deemed to be received in India
|
Taxed
|
Taxed
|
Taxed
|
Income other than above, but from a business controlled from India
|
Taxed
|
Taxed
|
Not Taxed
|
Income other than above (i.e., income which has no relation with India)
|
Taxed
|
Not Taxed
|
Not Taxed
|
(*) ROR means Resident And Ordinarily Resident.
RNOR means Resident, But Not Ordinarily Resident.
NR means NON-RESIDENT.
