Residential Status and Scope of Total Income: Whether the following incomes are

to be included in Total Income?

Resident and Resident but

Ordinarily not Ordinarily Non-
Scope of total Income
Resident Resident Resident
(ROR) (RNOR)
Income received or
deemed to be received in
Yes Yes Yes
India during the previous
year
Income accruing or
arising or deeming to
Yes Yes Yes
accrue or arise in India
during the previous year
Yes, but only if
Yes, even if such income is
such income is derived from a
Income accruing or
not received or business
arising outside India No
brought into controlled in or
during the previous year
India during the profession set up
previous year in India;
Otherwise, No.