123456
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Particulars Income received in india by or on his behalf Income deemed to be received in india by him or on his behalf Income accruing or arising in india Income deemed to be accrue or arise in india Income which accrues or arises outside india
R Yes Yes Yes Yes Yes
Tax Incidence NOR NR Yes Yes Yes Yes Yes Yes Yes Yes NO NO
R Yes Yes Yes Yes Yes
Tax Incidence NOR NR Yes Yes Yes Yes Yes Yes Yes Yes NO NO
