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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

FAQ on New vs Old Regime [AY 2024-25] (No. of topics: 15)

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Taxability by residential status: source and receipt determine Indian tax liability for residents and non-residents alike. Taxability in India is determined by residential status and the income's nexus to India: income accruing or arising in India, deemed to accrue or arise in India, received in India and deemed to be received in India are taxable for ROR, RNOR and NR. Income arising outside India is taxable if it flows from a business controlled from India or a profession set up in India for ROR and RNOR but not for NR. Income with no relation to India is taxable only for ROR taxpayers.

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Taxability by residential status: source and receipt determine Indian tax liability for residents and non-residents alike.

Taxability in India is determined by residential status and the income's nexus to India: income accruing or arising in India, deemed to accrue or arise in India, received in India and deemed to be received in India are taxable for ROR, RNOR and NR. Income arising outside India is taxable if it flows from a business controlled from India or a profession set up in India for ROR and RNOR but not for NR. Income with no relation to India is taxable only for ROR taxpayers.

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Taxability by residential status: source and receipt determine Indian tax liability for residents and non-residents alike.

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