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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Resident of India - number of days of stay in India - a citizen ...


Indian Tax Law: Less than 182 Days Stay Classifies Indian Visitors as Non-Residents for Tax Purposes.

April 27, 2019

Case Laws     Income Tax     HC

Resident of India - number of days of stay in India - a citizen of India, or a person of Indian origin - if the assessee comes to a visit in India, the requirement of stay in India in the previous year would be 182 days and not 60 days as contained in clause (c) - stay in adia was 173 days, hence non-resident

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