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Example illustrating the Rule of Residence for an Individual for the Assessment year 2015-16

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Chapter No. 03 - RESIDENTIAL STATUS OF AN ‘INDIVISUAL’

 

In the case of an Indian Citizen who leaves  India during the previous year for the purpose of employment (as a member of the crew of an Indian Ship)

In the case of an Indian Citizen or a person of Indian origin who comes on a visit to India during the previous year.

In the case of an individual [other than that mentioned in column (1) and (2)]

( 1 )

( 2 )

( 3 )

(a)  Presence of at least 182 days in India during the previous year 2014-2015.
 

(b)  Non-functional

(a)  Presence of at least 182 days in India during the previous year 2014-2015.
 

(b)  Non-functional

(a)  Presence of at least 182 days in India during the previous year 2014-2015.
 

(b)  Presence of at least 60 days in India during the precious year 2014-2015 and 365 days during 4 years immediately preceding the relevant previous year (i.e. during April 1, 2010 and March 31, 2014.)

 

ADDITIONAL CONDITIONS AT A GLANCE

  • Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year (i.e. 2004-05 to 2013-14].
  • Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year (i.e. during April 1, 2007 and March 31, 2014.)

 

Dated: 11-8-2015



 

 

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