3. MEANING Incidents of the tax is the highest in the case of person who are resident. Lower in the case of persons who are not ordinarily residents
4. FEATURES Scope of total income of a resident. Income received or deemed to be received in India. Income which accures or arise outside India during the previous year. Scope of total income of a person not ordinarily resident. Scope of total income of a non residents.
5. SCOPE Income received in India. Income deemed to be received in India. Tax deducted at source. Transfered balance. Annual accretion to recognized provident fund. Income deemed to accure or arise in India. Income accuring or arising outside India.
