Tax Residency Status u/s 6(1)(a) Depends on Voluntary or Involuntary Stay in India, Assessed by Officer.

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Full Text of the Document

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....Period of stay in India - ascertaining the tax residency status under Section 6(1)(a) - the issue whether the petitioner’s presence in India was with his consent or against his Will is a question of fact which will have to be decided by the assessing officer.....