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of <h1>Excluding Overseas Assets in Net Wealth Calculation for Non-Residents and Foreign Companies under Section 10 of Income-tax Act.</h1> In calculating the net wealth of individuals who are not Indian citizens, Hindu undivided families not resident or not ordinarily resident in India, or companies not resident in India, the value of assets and debts located outside India is excluded. Additionally, the value of assets in India represented by loans or debts owed to the assessee is also excluded if the interest on such loans or debts is not included in the assessee's total income under section 10 of the Income-tax Act.
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