Section 230 of ITA, 1961 : Section 230: Tax Clearance Certificate
ITA, 1961
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Explanation using Example
Imagine John, a software engineer from the United States, comes to India on a work assignment for six months. During his stay, he receives a salary from the Indian branch of his company, which constitutes income derived from a source within India. Before leaving India at the end of his assignment, John must comply with Section 230 of the Income-tax Act, 1961.
As per the Act, John is not domiciled in India, a...
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