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The Escape Route - Tax on non-resident Indians

February 8, 2019[2019] 102 119 (Article)
India follows “worldwide” approach of taxation, where the income of the resident is taxed from all sources while the Non-residents are taxed with respect to their Incomes earned in India.[ Section-5 of Income Tax Act 1961;Non-Residents are taxed for Incomes that accrue or arise in India or deemed to accrue or arise in India and income received in India.] The Current Indian tax regime is relatively straightforward.
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