03 November 2022
Yes in such a case his global income is taxable in India.
If he is resident his global income is taxable in India subject to claim relief on tax paid outside India.
From Assessment Year 2021-22, an Indian Citizen earning total income in excess of Rs. 15 lakhs (other than from foreign sources) shall be deemed to be resident in India if he is not liable to pay tax in any country.
23 November 2022
Kindly clarify that, if a person have spend only below 120 days in india, in that case is there any relaxation in taxation of global income