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WebUnder IRC Section1446 (a), a partnership must withhold on effectively connected taxable income the partnership earns that flows through the partnership and is allocable to a foreign partner. Withholding is at the partner's highest tax rate (i.e., under Section 1 or 37% for non-corporate foreign partners and 21% for corporate foreign partners). WebA resident is liable to tax in India on his worldwide income while a non-resident is liable to tax only on allIndian sourced incomes, which includes income received, accrued, arisen or … granny\u0027s dancing on the table 2015
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