Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Income-tax and Corporate Tax Planning Income-tax
Mohan, has rendered his services in India and retired in 2015. He then shifted and settled in Singapore. The pension received by him for such services would be _____?
1
Deemed to accure or arise outside India
2
Deemed to accure or arise in India only when it is received in India
3
Deemed to accure or arise in India only when it is received outside India
4
Deemed to accure or arise in India