| Sr. No. | Particulars | Residential Status and Taxability in India | ||
| Resident and not ordinarily Resident | Resident and not ordinarily Resident | Non Resident | ||
| 1 | Income Received and Deemed to be received in India | Yes | Yes | Yes |
| 2 | Income which accrues or arise or deemed to accrue or arise in India | Yes | Yes | Yes |
| 3 | Income which accrues or arises outside India from – Business Controlled in India or   Profession Set Up in India – Other Income  | Yes  Yes | Yes No | No  No |
| 4 | Foreign Asset Disclosure requirement under Income Tax act | Yes | No | No |
