Based on a quick internet search it seems Budget 2020 puts India in very illustrious company. We have joined the illustrious company of Eritrea (it is a small country in East Africa) and the mighty US of A as the third country that will tax its citizens on income earned outside the country even when the citizens reside outside the country. It has been proposed as a provision to prevent tax abuse. The proposal seeks to redefine the concept of “resident in India” tax provisions for what are referred to as “stateless” persons. The explanatory memorandum talks of High Networth
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