Income Tax Questions and Answers Series Consolidated

As we are aware that Income of a resident in India from sources anywhere in world will be taxable under provisions of Income Tax Act, 1961. In case a person, who is a non-resident in India during previous year and he earns any income from India, then taxability of that Income will be decided on the basis of source of income as well as residence of assessee.

source https://www.caclubindia.com/articles/income-tax-questions-answers-series-consolidated-47034.asp

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