New Delhi, Oct. 13 -- -Name withheld on request

Based on the facts you provided, it is assumed that upon your return to India, you would initially qualify as a Resident but Not Ordinarily Resident (RNOR) and subsequently become a Resident and Ordinarily Resident (ROR).

As an RNOR, you would be taxable in India only on income which is received or deemed to be received in India, or accrues or arises, or is deemed to accrue or arise, in India. Accordingly, during the period you qualify as an RNOR, the pension payout received under the UK workplace pension scheme in your UK bank account would not be taxable in India, considering that it is neither received nor deemed to be received in India nor accrues or arises, or is deemed to accrue or a...