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Person Resident In India
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....iding in India for more than one hundred and eighty-two days during the course of the preceding financial year but does not include- (A) a person who has gone out of India or who stays outside India....
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....loyment in India, or * (b) for carrying on in India a business or vocation in India, or * (c) for any other purpose, in such circumstances as would indicate his intention to stay in India for an u....
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