Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Taxation on gains arising out of compulsory...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Penalty u/s. 271(1)(c) - Referring to a precedent...     TaxTMI    Disallowance of commission paid to foreign agents -...     TaxTMI    Penalty levied u/s 271(1)(c) - Transfer pricing...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Period of stay in India - ascertaining the tax residency status ...

Income Tax

June 1, 2020

Period of stay in India - ascertaining the tax residency status under Section 6(1)(a) - the issue whether the petitioner’s presence in India was with his consent or against his Will is a question of fact which will have to be decided by the assessing officer.

View Source

 

← Previous Next →

 

You may also like:

  1. Clarification in respect of residency under section 6 of the Income-tax Act, 1961 - Circular

  2. Income taxable in India or not - Salary income - Australia assignment period - incomes deemed to accrue or arise in India as assessee is a non-resident - Despite...

  3. Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause...

  4. Residence in India - Residential status - Status of the assessee as “Resident” of India - calculation of days of stay in India - inclusion of date of arrival in counting...

  5. Revision u/s 264 - Residential Status of Individual - how many days petitioner stayed on foreign soil - treating the assessee/petitioner as “Resident” for having stayed...

  6. Income accrued in India - Status of Non Resident - Determinative test for the status of Non Resident being number of days of stay in India and in assessee's case in...

  7. NRI status of assessee - Income accrued in India - period of stay in India - Stay in India for 181 days - AO directed to recompute the stay of assessee in India for...

  8. Residential Status of Individual - permanent home test - habitual abode - number of days of stay in India - Income deemed to accrue or arise in India - No doubt the...

  9. Residential status of the assessee - period of stay in India - whether the term “employment outside India” includes “doing Business”? - even if the assessee went to...

  10. FEMA (Transfer or Issue Of Security By A Person Resident Outside India) - Sixth Amendment – Amendment In Regulations 2, 5, 10, 12 And Schedules 1, 2, 5, 6 & 7 - Notification

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Reconsideration of Resolution plan - The petitioners/appellants seek a...
H: Maintainability of application u/s 7 - time limitation - The Appellate...
H: Money Laundering - scheduled offences - predicate offence - The High C...
H: Non-payment of service tax - aviation services - The Tribunal acknowle...
H: Exemption from Service Tax - Road construction services in private com...
H: Refund of Cenvat credit availed on Education Cess and Higher Secondary...
H: Refund claim - Reduction in price subsequently resulting in payment of...
H: Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD...
H: Attachment by the sales tax authorities over an apartment in Mumbai - ...
H: Dishonour of Cheque - insufficient funds - discharge of legal liabilit...
F: ITC of FY 2017-18 blocked
A: How to become a crorepati via SIP
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: Penalty under Section 73(1) of CGST Act, 2017
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: Input Tax Credit
F: iterest liability
F: gst rule 96(10)
H: Levy of maximum penalty - penalty imposed on the basis of technical er...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Benefit of exemption from GST - educational institution or not - The c...
H: Validity of assessment order - non-speaking assessment order - non-app...
C: Portfolio Managers - Facilitating ease in digital on-boarding process ...
H: Maintainability of appeal - appeal dismissed at the admission stage on...
H: Validity of reopening of assessment u/s 147 - The High Court analyzed ...
C: Framework for administration and supervision of Research Analysts and ...
C: Facilitating collective oversight of distributors for Portfolio Manage...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...