Table of Contents
·
1. Residential Status of an Individual
[Section 6(1)]
o
2. Resident and Ordinary Resident
In India
o
3. Resident but Not Ordinarily Resident in India?
[Section 6(6)(a)]
o
4. Non-Resident in India [Section
2(30)]
o
Basic Rules for determining Residential Status of an
Assessee
·
2. Residential Status of Hindu Undivided
Family (HUF) [Section 6(2)]
o
1. When is HUF said to be a
Resident in India?
o
2. When is HUF said to be a
Non-Resident?
o
3. When is HUF said to be a
Resident and Ordinarily Resident in India?
o
4. When is HUF said to be Resident but Not
Ordinarily Resident in India? [Section 6(6)(b)]:
o
1. When is a Firm, AOP, BOI, etc.
said to be resident in India?
o
2. When is a Firm, AOP, BOI, etc.
said to be Non-Resident in India?
·
4. Residential Status of a Company [Section
6(3)]
o
1. When is a company said to be
Resident in India?
o
2. When is a company said to be
Non-Resident in India?
·
5. Scope of Total Income according to
Residential Status
o
1. Resident in India (Resident
and Ordinarily Resident in case of individual or HUF) [Section 5(1)]:
o
3. In the case of Non-Resident
[Section 5(2)]:
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