(Income deemed to be accrued or arise in India )
is it chargeable to non residents and residents but not ordinarily residents???
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direct tax ipcc
Replies (4)
No, it is taxable in all three cases
which three cases??
It is taxable for all i.e resident ,not resident & resident but not ordinarily resident.
Exactly, because income earned or received in India or deemed to be earned or received in India is taxable under all the three heads
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