Example illustrating the Rule of Residence for an Individual for the Assessment year 2015-16

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....2015<br>Chapter No. 03 - RESIDENTIAL STATUS OF AN 'INDIVISUAL' In the case of an Indian Citizen who leaves India during the previous year for the purpose of employment (as a member of the crew of an ....

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....r 2014-2015. (b) Non-functional (a) Presence of at least 182 days in India during the previous year 2014-2015. (b) Presence of at least 60 days in India during the precious year 2014-2015 and 365 d....