1. There is no Income-tax in India on a foreign income merely because it is remitted to India during that year.

2. Remuneration for work done in India is taxable irrespective of the place of receipt. Remuneration includes salaries and wages, pension, fees, commissions, profits in lieu of or in addition to salary, advance salary and perquisites. Allowances, deferred compensation and tax equalisation are also taxable.

3. Non-resident person should plan his affairs in such a way that he remains a non-resident for at least two years so that for the coming at least eight years, even if he becomes a resident person in India, he is treated as a non-resident person, thereby he can claim full exemption on the foreign income, earned or accrued or received outside India.

4. Total Income, is computed after adding income from different sources of India and subtracting the various deductions admissible. The resultant income is the total or taxable income.

5. Where a particular income is totally exempt from Income-tax, it does not from part of total income. Section 10 of Income-tax Act gives details of such exemption.

6. Further there are certain expenses or other deductions, which are allowed from the gross income to arrive at net taxable income.

7. A non-resident Indian can further opt to have the special procedure of calculation of Income-tax in respect of some specified sources of Income