TMI - Tax Management India. Com

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter II BASIS OF CHARGE This

  • Login
  • Notifications
  • Plus+

Forgot password       New User/ Regiser



 

Section 6 - Residence in India - Income-tax Act, 1961

Extract

..... 1958), or] for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted ; (b) being a citizen of India, or a person of Indian origin within the meaning of Explanation to clause (e) of section 115C, who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and 4[eighty-two] days" had been 10[substituted and in case of 13[such person] having total income, other than the inc .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x

..... n company; or (ii) its place of effective management, in that year, is in India. Explanation.-For the purposes of this clause “place of effective management” means a place where key management and commercial decisions that are necessary for the conduct of business of an entity as a whole are, in substance made.] (4) Every other person is said to be resident in India in any previous year in every case, except where during that year the control and management of his affairs is situated wholly outside India. (5) If a person is resident in India in a previous year relevant to an assessment year in respect of any source of income, he shall be deemed to be resident in India in the previous year relevant to the assessment year in respe .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x

..... in India.]].] ************ Notes :- 1. Omitted by the Finance Act, 1982, w.e.f. 1-4-1983. 2. Substituted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1990. Original Explanation was inserted by the Finance Act, 1978, w.e.f. 1-4-1979 and later amended by the Finance Act, 1982, w.e.f. 1-4-1983. 3. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. 4. Substituted for "fifty" by the Finance Act, 1994, w.e.f. 1-4-1995. 5. Substituted by the Finance Act, 2003, w.e.f. 1-4-2004. Prior to its substitution, clause (6) read as under : '(6) A person is said to be "not ordinarily resident" in India in any previous year if such person is- (a) an individual who has not been resident in India in nine out of the te .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x

..... ment, in that year, is in India. Explanation.-For the purposes of this clause “place of effective management” means a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole, are in substance made. ]" 10. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2021 before it was read as "substituted" 11. Inserted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2021 12. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2021 before it was read as "days or less" 13. Substituted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-04-2021 before .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x

  1. 20/2022 - Dated: 30-3-2022 - Central Government notifies that the provisions of sub-section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India
  2. 29/2018 - Dated: 22-6-2018 - Central Government notifies in a case where a foreign company is said to be resident in India on account of its Place of Effective Managemen
  3. 70/2015 - Dated: 17-8-2015 - Income-tax (Twelfth Amendment) Rules, 2015
  4. 55/2014 - Dated: 30-10-2014 - U/s 120 of the Income Tax Act 1961 - Direction made by CBDT to income-tax authority to exercise the powers and perform functions as specified.
  5. 50/2014 - Dated: 22-10-2014 - Jurisdiction of Income-tax authorities - Authorisation of Income-tax authorities and their jurisdiction
  6. 341/2006 - Dated: 16-11-2006 - For the purpose of Section 35(1)(ii) - organization M/s P.S.G. College of Technology, Coimbatore has been approved
  1. Section 9A - Certain activities not to constitute business connection in India - Income-tax Act, 1961
  2. Section 8 - No benefit, concession or immunity to declarant - Direct Tax Vivad se Vishwas Act, 2020
  3. Section 5 - Scope of total income - Income-tax Act, 1961
  4. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  5. Section 2(15A) to 2(30) - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" - Income-tax Act, 1961
  6. Section 139 - Return of income - Income-tax Act, 1961
  7. Section 115C - Definitions - Income-tax Act, 1961
  8. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  9. Section 10(11) to 10(17) - Incomes not included in total income [Clause (11) to Clause (17)] - Income-tax Act, 1961
  10. Section 10(1) to 10(10D) - Incomes not included in total income [Clause (1) to Clause (10D)] - Income-tax Act, 1961
  11. Rule 21AIA - Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act - Income-tax Rules, 1962
  12. Rule 21AAA - Taxation of income from retirement benefit account maintained in a notified country - Income-tax Rules, 1962
  13. Rule 126 - Computation of period of stay in India in certain cases - Income-tax Rules, 1962
  14. Rule 12 - Return of income - Income-tax Rules, 1962
  15. Rule 114E - Furnishing of statement of financial transaction. - Income-tax Rules, 1962
  16. Circular No. Authority of Advance Rulings - Dated: 7-6-2006 - Scheme of Advance Rulings for Non-Resident & Specified Resident Investors, under Indian Central Excise, Customs and Service Tax Provisions
  17. Manual - RESIDENTIAL STATUS OF A ‘COMPANY’ based on POEM
  18. Manual - RESIDENTIAL STATUS OF A ‘COMPANY’
  19. Manual - RESIDENTIAL STATUS OF ‘HUF’, ‘FIRM’, ‘AOP’ & BOI
  20. Manual - RESIDENTIAL STATUS OF AN ‘INDIVISUAL’
  21. Manual - RESIDENTIAL STATUS - Introduction