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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.

            <h1>Residential status under FEMA determines residency classification; individuals bear the burden to prove their status under statutory exceptions.</h1> Definition of resident under FEMA relies on a statutory day-count test making an individual prima facie resident if present in India for the prescribed period; however, specified exceptions (leaving or staying outside India for employment, business, or other reasons indicating intention to remain abroad, and coming to or staying in India otherwise than for employment, business or reasons indicating intention to remain) override that test. The regulatory scheme places the onus on the individual to prove residential status when questioned by authorities.

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