TaxTMI 
TaxTMI 
Transfer of residence
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....ntioned in column (2) of the Appendix below, subject to the conditions, if any, mentioned in the corresponding entry in column (3) of the said Appendix. (2) The conditions mentioned in column (3) of the said Appendix may be relaxed to the extent mentioned in column (4) of the said Appendix. 1[APPENDIX Duration of stay abroad Articles allowed free of duty Conditions Relaxation (1) (2) ....
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.... preceding three years. - Minimum stay of two years or more. Personal and house household articles, other than those listed at Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of five lakh rupees. (i) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence; (ii) Total stay in India on short visi....
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....1st of April, 2016, before it was read as, "APPENDIX Duration of stay abroad Articles allowed free of duty Conditions Relaxation (1) (2) (3) (4) From three months upto six months Used personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of sixty thousand rupees. Ind....
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....limit of five lakh rupees. (i) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence; (ii) Total stay in India on short visit during the two preceding years should not exceed six months; and (iii) Passenger has not availed this concession in the preceding three years. (a) For condition (i), shortfall of upto two months in stay abroad can be co....