direct tax ipcc

(Income deemed to be accrued or arise in India )
is it chargeable to non residents and residents but not ordinarily residents???
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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