Question

Past untaxed foreign income brought to India during current previous year is taxable in the hands of ?​

(a) Ordinary Resident
(b) Not Ordinary Resident
(c) Non Resident of India
(d) All of the above​

Answer 1

Answer:

Here for Past Untaxed Income brought in India, it is assumed that when it was earned, he was a non-resident. But, if he was resident in that year, it will be his income for that relevant Previous Year. It will not be his income in present Previous Year