https://www.taxtmi.com/caselaws?id=287057 Section 4A(a) of the Income-tax Act, 1922 was construed to use "year" in the sense of the relevant previous year under section 2(11), not a single financial year preceding the assessment year, because residence must be tested by reference to the previous year in which income accrues. Section 17(1) was read as applying only where the assessee is non-resident in respect of all sources of income for the assessment year; it does not extend to mixed cases where the assessee is resident for some sources and non-resident for others. The higher rate therefore remained inapplicable on the stated facts. en-us Thu, 22 Aug 1963 00:00:00 +0530 Thu, 26 Mar 2020 17:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287057 Section 4A(a) of the Income-tax Act, 1922 was construed to use "year" in the sense of the relevant previous year under section 2(11), not a single financial year preceding the assessment year, because residence must be tested by reference to the previous year in which income accrues. Section 17(1) was read as applying only where the assessee is non-resident in respect of all sources of income for the assessment year; it does not extend to mixed cases where the assessee is resident for some sources and non-resident for others. The higher rate therefore remained inapplicable on the stated facts. Case-Laws Income Tax Thu, 22 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287057