1.

Explain Incidence Of Tax In The Case Of Resident But Not-ordinarily Resident?

Answer»

INCOME which is received or deemed to be received in ABC in the previous year:

  • Income which accrues or arises or is deemed to ACCRUE or ARISE in ABC during the previous year.
  • Income which accrues or arises outside ABC from a business CONTROLLED or profession set up in ABC.
  • Income received outside ABC from a business controlled or profession set up in ABC.

Income which is received or deemed to be received in ABC in the previous year:


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