According to the law of Income tax in India there are three very critical limbs of taxing a person. :- i. There should be income deemed to accrue or arise in India. ii. There should be an assessable person. iii. It should be taxed in the correct assessment year. Often the first two limbs are deeply studied and the third limb is neglected due to tax neutrality effect since tax rates don’t substantially change over intervening years. However in cases where the flow of Income is