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Kavita, a citizen of India, is employed by the Government of India and is posted at an Indian mission…

Section 9(3)(b) deems salary "payable by the Government to an Indian citizen for services rendered outside India" to accrue or arise in India. The place of service therefore…

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Kavita, a citizen of India, is employed by the Government of India and is posted at an Indian mission abroad, where she renders all her services during tax year 2026-27. Under section 9 of the Income-tax Act, 2025, her salary from the Government is

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Correct answer C

Section 9(3)(b) deems salary "payable by the Government to an Indian citizen for services rendered outside India" to accrue or arise in India. The place of service therefore does not take her Government salary outside India. The rule does not depend on her residential status or on where the salary is received.

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