TaxTMI 
TaxTMI 
TaxTMI 
Query on Section 6 of IT Act - In view of Binny Bansal ITAT Bangalore Judgement
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....uery on Section 6 of IT Act - In view of Binny Bansal ITAT Bangalore Judgement<br> Query (Issue) Started By: - Pankaj Singh Dated:- 14-1-2026 Income Tax<br>Income Tax<br>Good afternoon, My understand....
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....ing has been that residential status under Section 6 of IT Act is to be determined independently for each FY, based only on the number of days of stay in that year & read with relaxation given in expl....
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....anations which gives benefit of relaxed to 182 days to Citizen of India, or Person of Indian Origin who visits to India, without reference to residential status in earlier years. However, in the Binn....
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....y Bansal ITAT Bangalore held that while determining residential status, it is necessary to examine whether the person was a non-resident in preceding years, if yes, then only the benefit of relaxed 18....
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....2 days from 60 days will be available. Views requested on following - 1. How do generally read and apply Section 6 with explanation - is it treated as year-wise independent test, or has it commonly ....
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....been applied by also considering the residential status in preceding years, as interpreted by the Tribunal in the Binny Bansal case? 2. In light of this judgment, do it is necessary to revisit and re....
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....view residential status determinations of clients by examining their prior-year residential status, in line with the Tribunal's interpretation? Thanks & Regds Pankaj Singh<br> Discussion Forum - Kno....
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....wledge Sharing ....