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What is scope of total income in case of Non Resi…

What is scope of total income in case of Non Resident ?

What is scope of total income in case of Non Resident ?

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Arpit Feb. 07, 2018

Today I will discuss about sub-section(2) of the Act i.e., provisions dealing with Non Resident.

As per Sec5(2) following income will be included in T.I of Non Resident

#A) Income accrued or deemed to accrue in India.

#B) Income received or deemed to be received in India.