Skip to content
Illustrations · Q11

Q.Present, in a single comparative table, the total income chargeable to tax in India for each of the three residential statuses (ROR, RNOR, NR) using the income items from the previous three questions, and explain in one or two sentences why the amounts differ.

West Bengal WbchseTextbookSubjectiveImportance★★★★★est
100% · 14/14 Questions
🔒 Locked · start free trial →

You're viewing a preview — the full solution, concept, methods & PYQ mapping are locked.

Start your 14-day free trial to unlock the full solution →
Residential StatusItem (i) Indian SalaryItem (ii) UK Business (controlled from India)Item (iii) UK DividendItem (iv) Canada RentTotal Taxable Income
ROR₹6,00,000₹3,00,000₹1,50,000₹2,00,000₹12,50,000
RNOR₹6,00,000₹3,00,000——₹9,00,000
NR₹6,00,000———₹6,00,000

The difference across the three rows traces directly to how far each status's scope of total income reaches beyond India: a ROR's scope reaches every item of global income without exception; an RNOR's scope reaches Indian income plus the one specific carve-back for a business controlled from India (or a profession set up in India); and a NR's scope never reaches beyond India at all, so even the India-controlled foreign business profit — taxab …

Unlock everything free for 14 days

  • Full step-by-step solutions
  • Concept-first explanations
  • Methods, shortcuts & mistakes
  • PYQ mapping + timed mock tests

Full access for 14 days. No credit card required.