INCOME FROM HOUSE PROPERTY SITUATED OUTSIDE INDIA
(1) In case of a resident in India (resident and ordinarily resident in case of individuals and HUF),
income from property situated outside India is taxable, whether such income is brought into
India or not.
(2) In case of a non-resident or resident but not ordinarily resident in India, income from a
property situated outside India is taxable only if it is received in India.
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