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Demystifying Section 68 to 69C of the Income tax Act, 1961
See applicability of Section 91 in case of Resident. If person is resident Global Income will be taxable in India.
See Section 9 in case of Non-resiedent.
Refer Section 5 of the Income Tax Act, 1961 which deals with scope of total income based on residential status of the person.
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