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London rent deposited in London, later remitted to India, is taxable for whom?

ANon-residents only
BROR alone, not RNOR
CAll three categories
DRNOR and non-residents
Answer & Solution
Correct answer: B. ROR alone, not RNOR
The rent accrued and was received abroad, so later remittance does not make it Indian income; only an ROR is taxed on it.
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