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    <title>Clarification regarding Proposal in the Finance Bill 2020 Clarification regarding Proposal in the Finance Bill 2020</title>
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    <description>The Finance Bill 2020 proposes that an Indian citizen not liable to tax in any jurisdiction be treated as a deemed resident (an anti-abuse measure); such deemed residents will not be taxed in India on income earned outside India unless that income is derived from an Indian business or profession, and a statutory clarification will be incorporated if required.</description>
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      <description>The Finance Bill 2020 proposes that an Indian citizen not liable to tax in any jurisdiction be treated as a deemed resident (an anti-abuse measure); such deemed residents will not be taxed in India on income earned outside India unless that income is derived from an Indian business or profession, and a statutory clarification will be incorporated if required.</description>
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