Residential status of certain individuals under Income-tax Act, 1961

Posted Date : 05-Mar-2021 , 08:42:56 am | Posted By CASANSAAR print

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Section 6 ofthe Income-tax Act, 1961 (the Act) contains provisions relating to determination of residency of a person. The status of an individual, as to whether he is resident in India or a nonresident or not ordinarily resident, is dependent, inter-alia, on the period for which the person is in India during a previous year or years preceding the previous year.

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