Will foreign consulting income be taxed in India if not remitted?

I’m a OCI cardholder and graphic designer by occupation. I came to India in July 2025 for taking up several regional film projects as a consultant and I plan to stay through the financial year. I’m continuing to do consulting work right now even for outside India clients. Whatever fees that I earn from those clients, I take it in my foreign bank account. Would those fees become taxable in India even if I don’t remit them to my Indian bank account?- Name withheld on requestAt the outset, it is necessary to determine your residential status in India for the financial year 2025–26 under the provisions of the Income-tax Act, 1961 (ITA).If your stay in India during the relevant financial year aggregates to 182 days or more, you would be regarded as a resident in India for tax purposes.

However, in the absence of complete factual details—such as your India stay history in preceding years—it is not possible to conclusively determine whether you would qualify as a Resident and Ordinarily Resident (ROR) or a Resident but Not Ordinarily Resident (RNOR).Where an individual qualifies as an ROR, the scope of total income is extremely wide. It includes income accruing or arising in India, income deemed to accrue or arise in India, as well as income accruing or arising outside India, irrespective of the place of receipt.In contrast, where an individual qualifies as an RNOR, income accruing or arising outside India is excluded from the Indian tax net, except where such income is derived from a business that is controlled from India or from a profession that is set up in India.Under the ITA, income from the rendering of services is regarded as accruing at the place where such services are actually performed.In your case, since the