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Scope of Total Income

Sec 6

Residential status

Sec 6 (1)

Basic Conditions

Sec 6(6)

Additional condition ROR or RNOR

Sec 6 (4)

Residential status of HUF,AOP,Firms,BOI,AJP and Local authorities

Sec 6(3)

Residential status of company

Section 5

Scope of Total income

Section 7

Income deemed to be received in india

section 9

Income deemed to accrue or arise in India

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