Taxability of Income in India
From WikiRuz
| Person | Resident and Ordinarily Resident | Resident and Not-Ordinarily Resident | Non-Resident | |
|---|---|---|---|---|
| 1 | Income Received in India | Taxable | Taxable | Taxable |
| 2 | Income Earned/Accrued/Arisen in India | Taxable | Taxable | Taxable |
| 3 | Income deemed to be Earned/Accrued/Arisen in India* | Taxable | Taxable | Taxable |
| 4 | Income Earned/Received Outside India | |||
| a | From a business/profession setup or controlled from India | Taxable | Taxable | Non-Taxable |
| b | From a business/profession setup or controlled from outside India | Taxable | Non-Taxable | Non-Taxable |
| c | Any other Income | Taxable | Non-Taxable | Non-Taxable |
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Income deemed to be Earned/Accrued/Arisen in India*
- Business Connection in India
- Property or Asset In India
- Indian Employer
- Dividend Paid by an Indian Company
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