Advance Rulings - AAR

Concept of Residence in India – Section 6 of Income Tax Act, 1961

September 27, 2016 0 comments, on Advance Rulings - AAR

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For the purposes of this Act,—
(1) An individual is said to be resident in India in any PY, if he—
(a) is in India in that year for a period or periods amounting in all to 182 days or more ; or
(b) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year.
Explanation.—In the case of an individual,—
(a) being a citizen of India, who leaves India in any PY

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