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non residence

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(Querist)
22 January 2009 a person is non resident. stay in india for less than 182 days.
and he gets the salary from india co. in indis.
whether he is assessed to tax or not?
and also tell the application of article 15.
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CA.ViVeK M ACA

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CA.ViVeK M ACA (Expert)
22 January 2009 It is taxable as the source which generate the income from India, it is regarded as income deemed to accrue or aris in India.

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