Influence of residential status on taxability of income

Others 374 views 1 replies

I need help in understanding how residential status of an individual person determines taxibility of various types of incomes. In other words, which type of income would attract taxation in case of OR, NOR and NR.

And any explanation regarding the rationale behind the law would be much appreciated. Thanks!

Replies (1)
A NR is required to pay tax only on: a) Income received/ deemed to be received in India b) Income accrued/ deemed to be accrued in India


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