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

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..... 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 .....

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