SEO Sai Gr. Hosp.
210028 Points
Joined July 2016
Tax incidence in case of Non-residents
Nature of incomeTaxability in the hands of Non- resident
- Income which accrues or arises in India ................................Taxed
- Income which is deemed to accrue or arise in India...............Taxed
- Income which is received in India...........................................Taxed
- Income which is deemed to be received in India ...................Taxed
- Income accruing outside India from a business controlled from India or from a profession set up in India ............................................. ..Not taxed
- Income other than above (i.e.,income which has no relation with India) .........Not taxed
No need to declare income in ITR which is not taxable in India.