Section 6 of ITA, 1961 : Section 6: Residence In India
ITA, 1961
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Explanation using Example
Let's consider an example to understand the application of Section 6 of The Income-tax Act, 1961:
Raj, a citizen of India, works for an IT company and was sent to the USA for a project on January 1, 2022. He returned to India on December 31, 2022. During 2022, he was in India for 30 days. In the previous four years, he was in India for a total of 400 days.
According to Section 6:
- Raj is considered a resident of India for the financial year 2022-2023 because:
- He was in India for more than 182 days in the p...
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