https://www.taxtmi.com/acts?id=10782 An individual is resident in India if present in India aggregating one hundred and eighty-two days or more in the year, or if present for a shorter specified period in the year coupled with a requisite aggregate presence across the four preceding years; exceptions exclude certain Indian citizens and persons of Indian origin visiting from abroad, crew members of Indian ships, and those leaving for employment abroad. A company is resident if Indian or if its place of control and management is situated wholly or partly in India; other persons are resident if their place of control and management is so situated. en-us Thu, 20 Aug 2009 11:40:07 +0530 Thu, 20 Aug 2009 11:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10782 An individual is resident in India if present in India aggregating one hundred and eighty-two days or more in the year, or if present for a shorter specified period in the year coupled with a requisite aggregate presence across the four preceding years; exceptions exclude certain Indian citizens and persons of Indian origin visiting from abroad, crew members of Indian ships, and those leaving for employment abroad. A company is resident if Indian or if its place of control and management is situated wholly or partly in India; other persons are resident if their place of control and management is so situated. Act-Rules Bills Thu, 20 Aug 2009 11:40:07 +0530 https://www.taxtmi.com/acts?id=10782