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    <title>Liability of non resident individual and company to pay tax in India and to file the return</title>
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    <description>Non-resident individuals and companies are taxable on income that accrues or arises, or is deemed to accrue or arise, in India during the previous year, whether received in India or not, and must generally file income tax returns; payors to non-residents are required to deduct tax at source, and residential status and any applicable double taxation agreement affect filing and relief.</description>
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