Income Accrued or Arise outside India

Any income which is

not received in India

and

not acrued or arised in India

is deemed to accrue or arise outside India

Taxability

It is always taxable for ROR (Residents and Ordinarily Resident)

It is also taxable for RNOR if it is business income and business controlled from India

if it is regarding some other income, then taxable for ROR only and not RNOR

It is not taxable for non residents.