Q.Using the same income items again, compute the total income chargeable to tax in India for AY 2026-27 if the individual is instead a Non-Resident (NR).

A Non-Resident's scope of total income is the narrowest of the three — only income received or accruing in India.

For a Non-Resident (NR), the scope of total income is limited to income received or deemed received in India, and income accruing or arising (or deemed to) in India — nothing more. Unlike the RNOR rule, an NR gets NO exception for foreign business income merely because that business is controlled from India.

Applying the RNOR rule's "business controlled from India" exception to a Non-Resident as well — that exception is specific to RNOR; for an NR, ALL foreign i …