Answer

1. F

   Facts

   An Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country because of residence can be deemed resident in India. Such a person is treated as resident but not ordinarily resident.

2. P

   Provisions and law

   • Sec 6(1A), Income-tax Act 1961Indian citizen with total income other than foreign-source income above ₹15 lakh, not liable to tax elsewhere, is deemed resident.
   • Sec 6(6), Income-tax Act 1961 (now Sec 6, Income-tax Act 2025)Deemed residents are not ordinarily resident.
3. A

   Analysis

   UAE has no personal income tax, so this rule can matter for UAE-based Indians. If your Indian income is below ₹15 lakh, it does not apply. If it applies, you are RNOR, so foreign income is broadly not taxed in India unless from an Indian business or profession. Get a tax residency certificate if you rely on a treaty.

4. C

   Conclusion

   1. 1Total your Indian income excluding foreign-source income.
   2. 2Check if it exceeds ₹15 lakh.
   3. 3Check whether you are liable to tax in your country.
   4. 4Declare status accordingly in ITR-2.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.