https://www.taxtmi.com/manuals?id=4198 An Indian citizen is treated as deemed resident where total income excluding foreign source income exceeds the legislated threshold and the person is not liable to tax in any other country; foreign source income excludes income from businesses controlled or professions set up in India, and "liable to tax" denotes an existing income tax obligation under the other country's law, including those later exempted under that law. en-us Tue, 26 Dec 2023 10:50:00 +0530 Tue, 02 Jan 2024 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4198 An Indian citizen is treated as deemed resident where total income excluding foreign source income exceeds the legislated threshold and the person is not liable to tax in any other country; foreign source income excludes income from businesses controlled or professions set up in India, and "liable to tax" denotes an existing income tax obligation under the other country's law, including those later exempted under that law. Manuals Income Tax Tue, 26 Dec 2023 10:50:00 +0530 https://www.taxtmi.com/manuals?id=4198