grandparents were born in undivided India (1.4.
August 1947) (Sec.115C)
Additional conditions:
· He has been resident in India in at least 2 out of 10
condition noted above) immediately preceding the
He has been in India for a period of 730 days on
preceding the relevant previous years.
The income liable to tax of an assessee is on the
wo categories of assessee.
Resident in India
Non-Resident in India
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