https://www.taxtmi.com/caselaws?id=121491 Residential status under section 6(1)(c) turns on excluding time spent in India during a genuine visit and excluding the day of arrival when counting the statutory stay period. This treatment results in non-resident status where the remaining stay falls below the applicable threshold. Treaty residence under the India-USA DTAA requires applying the permanent-home, centre-of-vital-interests, habitual-abode and nationality tests; family, employment and other stronger Indian personal and economic connections may establish Indian treaty residence. Foreign employment salary is not taxable in India where non-resident status applies. Where treaty relief is available, foreign tax credit must be allowed before calculating interest for advance-tax default. Transfer to International Taxation jurisdiction does not prevent determination of the taxpayer's correct residential status. en-us Fri, 03 Apr 2009 00:00:00 +0530 Sat, 21 Oct 2023 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121491 Residential status under section 6(1)(c) turns on excluding time spent in India during a genuine visit and excluding the day of arrival when counting the statutory stay period. This treatment results in non-resident status where the remaining stay falls below the applicable threshold. Treaty residence under the India-USA DTAA requires applying the permanent-home, centre-of-vital-interests, habitual-abode and nationality tests; family, employment and other stronger Indian personal and economic connections may establish Indian treaty residence. Foreign employment salary is not taxable in India where non-resident status applies. Where treaty relief is available, foreign tax credit must be allowed before calculating interest for advance-tax default. Transfer to International Taxation jurisdiction does not prevent determination of the taxpayer's correct residential status. Case-Laws Income Tax Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121491