Period of stay in India - ascertaining the tax residency status ...
Tax Residency Status u/s 6(1)(a) Depends on Voluntary or Involuntary Stay in India, Assessed by Officer.
June 1, 2020
Case Laws Income Tax HC
Period of stay in India - ascertaining the tax residency status under Section 6(1)(a) - the issue whether the petitioner’s presence in India was with his consent or against his Will is a question of fact which will have to be decided by the assessing officer.
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