In the case of an individual being not ordinarily resident the following income is chargeable to tax:

CS Executive · Tax Laws and Practice · PYQS · December 2017
In the case of an individual being not ordinarily resident the following income is chargeable to tax:
(A) business income accruing outside India
(B) property income accruing outside India
(C) income accruing outside India if it is derived from a business controlled in India
(D) interest income accruing outside India

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Income Tax

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