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        Income Tax

        Circular No. 3 of W.T. of 1957, dated September 28, 1957-Location of assets-Modifications regarding

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        Situs of debts: location determined by place of repayment or debtor residence, not by payment stipulation abroad. Debts, secured or unsecured, are located in India if they are contracted to be repaid in India or if the debtor is residing in India; a stipulation requiring payment in a country other than the debtor's residence does not alter that rule.
                          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.

                                Situs of debts: location determined by place of repayment or debtor residence, not by payment stipulation abroad.

                                Debts, secured or unsecured, are located in India if they are contracted to be repaid in India or if the debtor is residing in India; a stipulation requiring payment in a country other than the debtor's residence does not alter that rule.


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