Q.Using the same income items as the previous question, compute the total income chargeable to tax in India for AY 2026-27 if the individual is instead Resident but Not Ordinarily Resident (RNOR).

An RNOR's foreign income is taxable only if it comes from a business controlled from India or a profession set up in India.

For a Resident but Not Ordinarily Resident (RNOR), the scope of total income covers Indian income (received/accruing in India) PLUS foreign income only if it arises from a business controlled from India (wholly or partly) or a profession set up in India — any OTHER foreign income is outside the scope.

Treating ALL foreign income as automatically exempt for an RNOR — the exemption is conditional: foreign income from a business controlled from India (or a profession set u …