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There are 3 different types of Income
1.Income Received in India
2.Income Accrued or Arise in India
3.Income Accrued or Arise outside India.It can be from
(a)From a business Controlled in India
(b) Other Cases(Not business income but business income not controlled from India)
Their taxability depends upon Residential Status as mentione below
| Type of Income | ROR | RNOR | NR |
| Income Received in India | Taxable | Taxable | Taxable |
| Income Accrued or Arise in India | Taxable | Taxable | Taxable |
| Income Accrued or Arise outside India | |||
| From a business Controlled in India | Taxable | Taxable | Not taxable |
| Other Cases | Taxable | Not taxable | Not taxable |
Lets study these Incomes in detail one by one
