Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Income-tax and Corporate Tax Planning Deduction and Collection of tax at source
Which of the following condition is NOT required to be satisfied by an individual for the purpose of claiming unilateral relief under section 91(1) of the Income-tax Act, 1961, in a previous year?
1
He must be resident in India in that previous year
2
His total income exceeds 10,00,000 during that previous year
3
He has earned an income during that previous year from another country and that income has accrued or arose outside India
4
He has paid income-tax in that country on the income earned in that country and no Double Taxation Avoidance Agreement (DTAA) exists between India and that country