https://www.taxtmi.com/caselaws?id=465904 Clarifies that for determination of tax residential status the day of arrival may be excluded from the computation of days in India if physical presence on that date is demonstrably less than a full day; documentary evidence such as passport entry stamp combined with flight arrival timing can substantiate exclusion. The operative effect is that exclusion of such fractional days can alter the residential status to non-resident and thereby affect taxability and entitlement to refunds of TDS on salary based on non-resident status. en-us Fri, 12 Jun 2015 00:00:00 +0530 Wed, 14 Jan 2026 14:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465904 Clarifies that for determination of tax residential status the day of arrival may be excluded from the computation of days in India if physical presence on that date is demonstrably less than a full day; documentary evidence such as passport entry stamp combined with flight arrival timing can substantiate exclusion. The operative effect is that exclusion of such fractional days can alter the residential status to non-resident and thereby affect taxability and entitlement to refunds of TDS on salary based on non-resident status. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465904