https://www.taxtmi.com/acts?id=49003 The clause establishes tests for tax residence: individuals are resident by specified physical presence thresholds with particular exemptions for crew members, overseas employment and visits by citizens or persons of Indian origin; a deeming provision treats certain Indian citizens without tax liability elsewhere as resident when their income exceeds a threshold. For non-individuals, residence depends on control and management being situated in India, with a company resident if Indian or if its place of effective management is in India. Residency for any income source extends to all sources and separate criteria define not ordinarily resident status. en-us Fri, 14 Feb 2025 15:59:13 +0530 Fri, 14 Feb 2025 15:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49003 The clause establishes tests for tax residence: individuals are resident by specified physical presence thresholds with particular exemptions for crew members, overseas employment and visits by citizens or persons of Indian origin; a deeming provision treats certain Indian citizens without tax liability elsewhere as resident when their income exceeds a threshold. For non-individuals, residence depends on control and management being situated in India, with a company resident if Indian or if its place of effective management is in India. Residency for any income source extends to all sources and separate criteria define not ordinarily resident status. Act-Rules Bills Fri, 14 Feb 2025 15:59:13 +0530 https://www.taxtmi.com/acts?id=49003