https://www.taxtmi.com/acts?id=51537 Residence for tax purposes is determined by physical presence and deeming rules: individuals meeting specified presence tests are residents unless excluded by employment or crew exceptions; citizens or persons of Indian origin visiting India face adjusted presence thresholds where higher non-foreign-source income applies; certain citizens not liable to tax abroad with significant non-foreign-source income are deemed resident. Companies and other persons are resident unless control and management is wholly outside India, and a company is resident if incorporated in India or if its place of effective management is in India. en-us Wed, 13 Aug 2025 18:29:59 +0530 Fri, 05 Sep 2025 12:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51537 Residence for tax purposes is determined by physical presence and deeming rules: individuals meeting specified presence tests are residents unless excluded by employment or crew exceptions; citizens or persons of Indian origin visiting India face adjusted presence thresholds where higher non-foreign-source income applies; certain citizens not liable to tax abroad with significant non-foreign-source income are deemed resident. Companies and other persons are resident unless control and management is wholly outside India, and a company is resident if incorporated in India or if its place of effective management is in India. Act-Rules Income Tax Wed, 13 Aug 2025 18:29:59 +0530 https://www.taxtmi.com/acts?id=51537