Which of the following is not a condition to be fulfilled for relief to be granted under section 91 of the Income Tax Act?
A. The assessee must be resident of India during the previous year in respect of which the income is taxable
B. The income accrues or arises to the assessee outside India
C. The assessee has not paid tax on the income in the foreign country
D. The income isn't deemed to accrue or arise in India
Answer: Option C
This Question Belongs to Commerce >> Income Tax And Corporate Tax
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