Residential status - foreign going vessel - he was outside ...

Individual on Foreign Vessel Qualifies as Non-Resident u/s 6 of Income Tax Act, Being Abroad 230 Days.

May 25, 2013

Case Laws Income Tax AT

Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. - AT

View Source

← Previous Next →

Residential status - foreign going vessel - he was outside ...

Individual on Foreign Vessel Qualifies as Non-Resident u/s 6 of Income Tax Act, Being Abroad 230 Days.

May 25, 2013

Case Laws Income Tax AT

You may also like:

The ITAT ruled that an assessee who stayed outside India for 210 days (182 days for employment and 28 days seeking employment) qualified as a non-resident under section...

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...

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...

The appellant qualified as a non-resident in India during the previous year 2015-16. A non-resident is taxable in India only for income received/deemed to be received or...

Foreign tax credit u/s 91 - Section 6(6) carves out another category of person in ‘Residents’, who is said to be ‘not ordinarily resident’ in India form part of larger...

Applicability of the Foreign Exchange Regulation Act (FERA) provisions to a non-resident bank and its CEO. The bank was charged with contravening sections 64(2), 6(4),...

The term “non-resident” means a person who is not a resident as per section 2(30) of the Income Tax Act and for the purposes of sections 92, 93 and 168, includes a...

Individual Limits of borrowing from outside India - Limit enhanced to USD 1500 million or equivalent till 31-12-2022- Borrowings from outside India by a person resident...

Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...

Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2019

Foreign investment by Qualified Foreign Investors (QFIs) – Hedging facilities - Circular

Assessment of dividend income - hostile discrimination between a resident assessee and a non-resident assessee - Non-residents can be treated differently for the reason...

Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in...

Foreign Exchange Management (Deposit) Regulations, 2000-Loans to Non Residents / third parties against security of Non Resident (External) Rupee Accounts [NR (E) RA] /...

The existing provisions of section 230(1A) of the Income-tax Act, 1961, require obtaining a tax clearance certificate from income-tax authorities before leaving India,...

Quick Updates: