CA Final Paper 4 Practice Questions - CA Final Paper 4 Direct Tax Laws & International Taxation Exam

For a Resident but Not Ordinarily Resident (RNOR), which income is NOT included in total income under Section 5?

Income received in India Income deemed to accrue in India Income accruing outside India from a business controlled from India Income accruing outside India from a business controlled wholly from outside India

Correct Answer:

Income accruing outside India from a business controlled wholly from outside India

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