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Rs 10,000 Japanese dividend received in Japan is taxable for whom?

ARNOR and non-residents
BAll three categories
CROR and RNOR both
DROR alone, not RNOR
Answer & Solution
Correct answer: D. ROR alone, not RNOR
The dividend is foreign income, received and accruing abroad, so only an ordinarily resident is taxed on it.
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