Foreign tax credit u/s 91 - Section 6(6) carves out another ...

Section 6(6) of Income Tax Act: 'Not Ordinarily Resident' status impacts foreign tax credits u/s 91 in India.

May 21, 2019

Case Laws Income Tax AT

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 group of the persons who are ‘resident’ - section 91 provides relief/deduction of taxes paid with respect to a person who is a ‘resident’ in India - hence credit allowable to resident but not ordinarily resident

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Foreign tax credit u/s 91 - Section 6(6) carves out another ...

Section 6(6) of Income Tax Act: 'Not Ordinarily Resident' status impacts foreign tax credits u/s 91 in India.

May 21, 2019

Case Laws Income Tax AT

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