Income tax law and practice 1 residential status
Автор: BSChannel2720
Загружено: 2026-01-19
Просмотров: 6
Описание:
Basic condition
1.182 days or more Stay is satistied BS was Resident
2. 60 days + 4 presceding by 365 days or more satisfied. BS is Resident.
Additional condition
i.10 years preceding the previous year out of 2 year Stay in India Satisfied.
ii. Stay in India for 750 days during 7 years Preceding the previous year. is also Satis fied.
conclusion
BS is Resident and Ordinarily Resident under sec.6(1) for the assessment year. 2025-26
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