Residence in India determines tax residency by physical presence thresholds and place of effective management for entities. Residence in India for tax purposes is determined by physical presence thresholds for individuals, with exceptions for Indian citizens who leave as ship crew or for employment abroad; companies are resident if Indian or if their place of effective management is in India; other persons are resident if their place of control and management is situated wholly or partly in India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Residence in India determines tax residency by physical presence thresholds and place of effective management for entities.
Residence in India for tax purposes is determined by physical presence thresholds for individuals, with exceptions for Indian citizens who leave as ship crew or for employment abroad; companies are resident if Indian or if their place of effective management is in India; other persons are resident if their place of control and management is situated wholly or partly in India.
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