Past untaxed foreign income

Lot of  here ...

1. assesse was never a NRI before or not ?

2.only India resident and earned this foreign income via online /consulting/share trading in the foreign markets etc?

3. A resident with no NRE account will bring in this "past income from abroad " via TT /SWIFT in to his saving account ? (or other modes?)

4. any "large "incoming SWIFT/TT from abroad in to a domestic rupee account (with forex conversion in to rupee)may raise scrutiny from IT/ ED under FEMA

5. my guess is if the resident earned this Past foreign income with out leaving India - it is taxable at the current year (when repatriated in to the bank account.)

6. He may have to documentation -how he earned this foreign income in the past ? (foreign bank account statement/ foriegn brokerage stock market statement/ consulattion -service rendered invoice raised on a foreign company against which payment received).