Pensions received from abroad by pensioners residing in India - Taxability under clause (iii) of sub-section (1)

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..... is taxable in India only if it is earned in India. Pensions received in India from abroad by pensioners residing in this country, for past services rendered in the foreign countries, will be income accruing to the pensioners abroad, and will not , therefore, be liable to tax in India on the basis of accrual . These pensions will also not be liable to tax in India on receipt basis, if they .....

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