Tax on money transferred to own account by nri

 As per the Income tax law, any income which is received or accrued in india is taxable in india.

Now the main issue is to understand the word received in india. Received as per IT law is first time received in India. If NRI has earned the amount outside india and that too received outside india and then transferring the said amount to india. then such transfer would be treated as a REMMITANCE and not RECEIVED. and remmitances in the eyes of income tax law is not taxable.

Limits on transfer would be anaysed as per the provisions of FEMA and other similar statues. Pl consult for the same.