Residential classification under Section 6 decides whether only Indian income or global income is taxable. Annual day-count tests directly impact total tax ...
Sections 5 and 6 determine whether global or only Indian income is taxable. Residential classification directly defines the scope of tax ...
A person resident outside India (PROI) has distinct residential statuses under FEMA and the Income Tax Act, impacting foreign ...
Under the income tax laws, a person's income is taxed based on their residential status and the source country of the income ...
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