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    The obligation to communicate grounds of arrest applies across statutes and, as a rule, must be met by supplying written grounds in a language the arrestee understands. In exceptional exigencies oral communication at arrest is permissible temporarily, but a written copy must be provided within a reasonable time and no later than two hours before production for remand; remand papers must include the grounds and explain any delay. Non compliance renders the arrest and remand illegal, though authorities may seek fresh custody after supplying written grounds with reasons for earlier non supply.
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      Income Tax

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

      11 August, 2015

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      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 Indian Ship)

      In the case of an Indian Citizen or a person of Indian origin who comes on a visit to India during the previous year.

      In the case of an individual [other than that mentioned in column (1) and (2)]

      ( 1 )

      ( 2 )

      ( 3 )

      (a)  Presence of at least 182 days in India during the previous year 2014-2015.
       

      (b)  Non-functional

      (a)  Presence of at least 182 days in India during the previous year 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 days during 4 years immediately preceding the relevant previous year (i.e. during April 1, 2010 and March 31, 2014.)

       

      ADDITIONAL CONDITIONS AT A GLANCE

      • Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year (i.e. 2004-05 to 2013-14].
      • Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year (i.e. during April 1, 2007 and March 31, 2014.)

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