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hshivakumar's Expert Profile

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About me

    What kinds of questions I can and can't answer?
    audit and income tax matters.

    My area of expertise
    income tax

    My experience in the area (years):
    7 years

    Organizations I belong to:
    h. shiva kumar

    Publications or writing which has appeared :
    -

    Educational credentials:
    b.com LLB FCA

    Award & Honors:
    nil

  • Venkateswara Rao Sapare says :
    If a person is resident in India in a previous year relevant to an assessment year in respect of ANY SOURCE OF INCOME, he shall be deemed to be resident in India in the previous year, relevant to the same assessment year in respect of his OTHER SOURCE OF INCOME. Here does 'OTHER SOURCE OF INCOME' include " Income accrued and received outside India".


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