Finance Act, 1994
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Application of Part III (Schedule C) and section 52 (Schedule D) of Income Tax Act, 1967. |
152.—(1) Where an individual is not resident but is ordinarily resident in the State, Part III and section 52 of the Income Tax Act, 1967 , shall apply and have effect as if the individual were resident in the State: | |
Provided that this section shall not apply in respect of the income of an individual derived from one or more of the following, that is to say, a trade or profession, no part of which is carried on in the State or an office or employment all the duties of which are performed outside the State. | ||
(2) In determining for the purposes of subsection (1) whether the duties of an office or employment are performed outside the State, any duties performed in the State, the performance of which is merely incidental to the performance of the duties of the office or employment outside the State, shall be treated for the purposes of this section as having been performed outside the State. |