A Resident but Not-ordinarily Resident is taxable in respect of
- Income which is received or deemed to be received in India in the previous year.
- Income which accrues or arises or is deemed to accrue or arise in India during the previous year.
- Income which accrues or arises outside India from a business controlled or profession set up in India.
- Income received outside India from a business controlled or profession set up in India.
