| in india | 92 | location |
| in the contracting state | 72 | location |
| to the grantor | 46 | transitive-object |
| income → be → taxable | 1465 |
| income → become → taxable | 27 |
| income → be considered → taxable | 24 |
| income → be declared → taxable | 3 |
| income → be deemed → taxable | 3 |
| income → be earned → taxable | 3 |
| negative | neutral | positive |
| 0.160 | 0.784 | 0.055 |
| Raw frequency | 1525 |
| Normalized frequency | 1.000 |
| Modifier score | 0.942 |
| Perplexity | 169.863 |