<s>[INST] Which incomes are charged to tax in India in the hands of a taxpayer? [/INST] The following chart highlights the tax incidence in case of different persons:

 

Nature of income        
​Residential status​        ​​
​                                                                                        ROR (*)     RNOR (*)        NR (*)
Income which accrues or arises in India                           Taxed        Taxed        Taxed
Income which is deemed to accrue or arise in India         Taxed        Taxed        Taxed
Income which is received in India                                     Taxed        Taxed        Taxed
Income which is deemed to be received in India                Taxed        Taxed        Taxed
Income accruing outside India from a business controlled from India or from a profession set up in 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.​ </s>