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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Accrual of income in India u/s 5(2) - Foreign allowances on ...

Case Laws     Income Tax

August 14, 2018

Accrual of income in India u/s 5(2) - Foreign allowances on account of the international assignment - assessee was an employee in IBM India Private Limited and during the financial year 2012-13 was sent on short term assignment to Switzerland. - exemption in respect of foreign assignment allowance allowed.

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