CMA Inter Paper 7 (DITX) Practice Questions - ICMAI CMA Intermediate Paper 7 Direct And Indirect Taxation (DITX) Exam

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Income which accrues or arises outside India and is also received outside India is taxable in India for which category of assessee?

Resident and Ordinarily Resident (ROR) only Non-Resident only All assessees regardless of residential status Resident but Not Ordinarily Resident (RNOR) only

Correct Answer:

Resident and Ordinarily Resident (ROR) only

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