Residential Status of an Individual [Section 6(1) & 6(1A)]
An individual may either be a: (a) Resident in India; or (b) Deemed to be Resident In India [Section 6(1 A)]; or (c) Non-Resident in India. An individual cannot simply be called a resident/deemed to be resident in India. If he is a resident in India, we have to further determine whether he […]
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