Q.During the previous year 2025-26, an individual has the following income:

A Resident and Ordinarily Resident is taxed on every item of income, wherever in the world it arises.

For a Resident and Ordinarily Resident (ROR), the incidence-of-tax rule brings ALL FOUR categories of income into the scope of Total Income — income received/accruing in India, AND foreign income of every kind, whether or not it is from a business controlled from India.

Assuming that income "retained abroad and never remitted to India" is somehow outside the Indian tax net for a ROR — for a ROR, ALL foreign income is taxable as it arises, whether or n …