https://www.taxtmi.com/highlights?id=46655 Foreign tax credit u/s 91 - Section 6(6) carves out another category of person in ‘Residents’, who is said to be ‘not ordinarily resident’ in India form part of larger group of the persons who are ‘resident’ - section 91 provides relief/deduction of taxes paid with respect to a person who is a ‘resident’ in India - hence credit allowable to resident but not ordinarily resident en-us Tue, 21 May 2019 07:06:19 +0530 Mon, 20 May 2019 11:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46655 Foreign tax credit u/s 91 - Section 6(6) carves out another category of person in ‘Residents’, who is said to be ‘not ordinarily resident’ in India form part of larger group of the persons who are ‘resident’ - section 91 provides relief/deduction of taxes paid with respect to a person who is a ‘resident’ in India - hence credit allowable to resident but not ordinarily resident Highlights Income Tax Tue, 21 May 2019 07:06:19 +0530 https://www.taxtmi.com/highlights?id=46655