Determine the taxability of the income under the below mentioned independent cases with respect to the provision of the Income Tax Act, 1961 for the assessment year 2023-24: Sharad, a resident but not ordinarily resident

As per Section 5(1) of the Income Tax Act, 1961, the scope of total income for a 'Resident but Not Ordinarily Resident' (RNOR) includes: Income received or deemed to be received in India. Income accruing or arising or deemed to accrue or arise in India. Income accruing or arising outside India from a business controlled in or a profession set up in India. In this case, the rental income from a house situated in Dubai and received in the bank account maintained in Dubai will not be taxable in the hands of Mr. Sharad (RNOR) because both the accrual and receipt of rental income are outside India, and it is not from a business controlled in or a profession set up in India. [Section 9(1)]