Income Tax Payable on Salary of a person staying in India for more than 182 days

Tapas Kumar Basak Vs Assistant Director of Income Tax, International Taxation-II & Ors (Calcutta High Court) Tapas Kumar Basak (Petitioner) has challenged the impugned order dated January 25, 2007 passed by the Director of Income Tax (International Taxation), Kolkata (Respondent) treating the Petitioner as ‘Resident’ for having stayed in India for 182 days during the relevant previous year as per Section 6(1)(a) of the Income Tax Act, 1961 (IT Act) The Assessing Officer brought the entire salary of the Petitioner amount to Rs. 12,26,822/- under the tax net as the global income ...