Section - 10(9) (of Income Tax Act, 1961), Income-tax Act

The income of any member of the family of any such individual as is referred to in clause (8) or clause (8A) or, as the case may be, clause (8B) accompanying him to India, which accrues or arises outside India, and is not deemed to accrue or arise in India, in respect of which such member is required to pay any income or social security tax to the Government of that foreign State or, as the case may be, country of origin of such member;

Following proviso shall be inserted in clause (9) of section 10 (of Income Tax Act, 1961) by the Finance Act, 2022, w.e.f. 1-4-2023:

Provided that nothing contained in this clause shall apply to such income of the previous year relevant to the assessment year beginning on or after the 1st day of April, 2023;