Site navigation

Income which accrue or arise outside India but are directly received into India are taxable in case of:

Under the scope-of-total-income provision of the Income-tax Act, 2025 (formerly section 5 of the Income-tax Act, 1961), income first received in India is taxable…

Choose your answer

Income which accrue or arise outside India but are directly received into India are taxable in case of:

Select one answer
Answer and explanation

Correct answer D

Under the scope-of-total-income provision of the Income-tax Act, 2025 (formerly section 5 of the Income-tax Act, 1961), income first received in India is taxable irrespective of residential status, so it is taxable in the case of "All the assessees".

Practice for these exams

Related exam syllabi

Related questions in this topic