🧮 Formula sheet
- 1.ROR: resident in 2 out of 10 PYs preceding & 730+ days in 7 preceding PYs
- 2.Scope: ROR = Global, RNOR = India + foreign business controlled from India, NR = India only
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Taxation (Income Tax + GST)
5 concept points · 2 formulas · 4 exam-critical points.
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