The difference between country income and foreign income as:

☛ Country's income is always taxable in India in accordance with the residential status of the taxpayer.

☛ Country's income is categorized as:

☛ Income received or deemed to be received in country during previous year and simultaneously accrual income or deemed accrual in country during previous year.

☛ Income received or deemed to be received in country during the previous year but it accrues outside country during the previous year or Income received outside country during the previous year but accrues in country during the previous year.