Tag Archives: CBDT

CBDT issues clarification in respect of residency under section 6 of the Income-tax Act

CBDT issues clarification in respect of residency under section 6 of the Income-tax Act

Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person. The status of an individual as to whether he is resident in India or a non-resident or not ordinarily resident, is dependent, inter-alia, on the period for which the person is in India during a …

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