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of <h1>Understanding Income-Tax: How Residential Status Affects Tax Obligations Annually Under Three Categories</h1> Under the Income-tax Law, an individual's residential status is categorized into three classes: Resident and ordinarily resident in India, Resident but not ordinarily resident in India, and Non-resident. The residential status is assessed annually based on specific provisions, which means an individual's status can change from year to year. This classification impacts the tax obligations of the individual under the Income-tax Law.
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