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        Case ID :
        Income Tax

        An individual's residential status for AY 2020-21 was determined...

        Residential status and India-Singapore DTAA tie-breaker for AY 2020-21: s.6(1)(c) thresholds met, resident upheld

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        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.

        An individual's residential status for AY 2020-21 was determined under s.6(1)(c) as the individual exceeded both thresholds (≥365 days in preceding four years and ≥60 days in the relevant year), and the relaxation to 182 days under Explanation 1(a)/(b) was held inapplicable because it is confined to specified cases (leaving India or non-residents 'being outside India') and cannot be extended to ordinary visits; accordingly, the individual was held resident in India. Applying Article 4 India-Singapore DTAA, the 'permanent home/centre of vital interests' and habitual abode factors showed closer economic ties with India, and nationality also supported India; treaty tie-breaker therefore treated the individual as India resident. Objection to jurisdiction based on s.143(2) notice issuance was rejected due to participation in assessment proceedings. - ITAT

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