Determine the taxability of the income under the below mentioned independent cases with respect to the provision of the Income Tax Act, 1961 for the assessment year 2023-24: Sakshi, a Non-resident Indian, working in a co

As per Section 5(2)(a) of the Income Tax Act, 1961, the total income of a non-resident includes income received or deemed to be received in India in such year by or on behalf of such person. In this case, Ms. Sakshi, a Non-resident Indian, working in a company of Singapore, directed her company to directly credit salary of two months in the bank account maintained in Delhi. Therefore, the salary income of two months will be taxable in the hands of Ms. Sakshi even though she is a non-resident because the salary income is received in the bank account maintained in India and is, therefore, taxable in India. [Section 5(2)(a)]