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This document discusses the scope of total income and residential status under the Income Tax Act for individuals. It provides details on: 1) The different types of income that are taxable in India depending on whether a person is resident, resident but not ordinarily resident, or non-resident. 2) The conditions to determine if an individual is a resident or non-resident of India based on their period of stay in the country. 3) Exceptions to the residential status rules for Indian citizens working abro

Author

Rajan Sundararajan

Language

EN