Residence determination in India: tests for individuals, companies and other persons set tax residence and deeming residency effects. The clause establishes tests for tax residence: individuals are resident by specified physical presence thresholds with particular exemptions for crew members, overseas employment and visits by citizens or persons of Indian origin; a deeming provision treats certain Indian citizens without tax liability elsewhere as resident when their income exceeds a threshold. For non-individuals, residence depends on control and management being situated in India, with a company resident if Indian or if its place of effective management is in India. Residency for any income source extends to all sources and separate criteria define not ordinarily resident status.
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 determination in India: tests for individuals, companies and other persons set tax residence and deeming residency effects.
The clause establishes tests for tax residence: individuals are resident by specified physical presence thresholds with particular exemptions for crew members, overseas employment and visits by citizens or persons of Indian origin; a deeming provision treats certain Indian citizens without tax liability elsewhere as resident when their income exceeds a threshold. For non-individuals, residence depends on control and management being situated in India, with a company resident if Indian or if its place of effective management is in India. Residency for any income source extends to all sources and separate criteria define not ordinarily resident status.
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