Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 75] [Section 5(1)] [Section 5] [Entire Act] Union of India - Subsection Section 5(1)(c) in The Income Tax Act, 1961 (c)accrues or arises to him outside India during such year: