liable to tax

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erence to a country, means- that there is an income-tax liability on such person under the law of that country for the time being in force and shall include a person who has subsequently been exempted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X