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Residential Status

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Residential Status of Individuals under Income Tax Act

Income Tax : Learn why determining residential status matters for income tax in India. Explore the categories, tests, and implications for ind...

March 29, 2024 5655 Views 0 comment Print

Significance of Residential Status: Understanding its Importance & Necessity

Income Tax : Explore the importance of determining residential status for tax purposes, its impact on global income taxation, and compliance st...

March 4, 2024 774 Views 0 comment Print

Understanding Residency Status for Property Sale by NRIs in India

Income Tax : Explore intricacies of NRI residency status in Indian property transactions. Learn tax implications for resident and non-resident ...

January 9, 2024 1401 Views 0 comment Print

A Study of Residential Status of an Individual and Hindu Undivided Family in Accordance To Income Tax Act

Income Tax : Explore the intricacies of residential status under the Income Tax Act in India. Learn about individual and HUF classifications, c...

December 8, 2023 5583 Views 0 comment Print

Determining Non-Resident Status in India – Rules & Examples

Income Tax : Discover how to determine non-resident status in India for individuals, HUFs, firms, companies, and more. Explore rules and practi...

October 15, 2023 7143 Views 1 comment Print


Latest News


Scope of income and Residence in India | Section 5 & 6

Income Tax : Section 5- Scope of income – Income Tax Act, 1961 5. [1] the total income of any previous year of a person who is a resident...

September 20, 2020 18336 Views 0 comment Print

Suggestion /representation on 7 Important Direct Tax Issues

Income Tax : Following is the summary of Suggestion /representation on behalf of the taxpayers/professionals in connection with the Direct tax ...

September 7, 2020 11478 Views 1 comment Print


Latest Judiciary


Residential Status Dispute: Assessee’s Victory in ITAT Mumbai

Income Tax : Mumbai ITAT rules in favor of assessee in residential status dispute. Case details of ACIT vs. Nishant Kanodia for AY 2013-14. Com...

January 11, 2024 2106 Views 0 comment Print

Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA

Income Tax : ITAT Delhi held that Tax Residency Certificate (TRC) is statutorily the only evidence required to be eligible for the benefit unde...

June 21, 2023 1893 Views 0 comment Print

Passport needs to be considered to determine Residential Status of Assessee

Income Tax : Narayanan Subramaniam Vs ACIT (ITAT Delhi) Controversy involved is primarily with regard to question if the assessee had non­-res...

April 15, 2023 2700 Views 0 comment Print

Citizenship cannot be decided based on Definition of ‘Resident’ under Income Tax Act

Income Tax : Explore the residency dispute in Smt. Kamla vs Hindustan Petroleum Corp. Detailed analysis of the court view on residency criteria...

June 24, 2022 693 Views 0 comment Print


Latest Notifications


CBDT clarifies on Residential status & Issues new NR Form

Income Tax : OECD as well as most of the countries have clarified that in view of the provisions of the domestic income tax law read with the D...

March 3, 2021 32082 Views 10 comments Print


Latest Posts in Residential Status

Residential Status of Individuals under Income Tax Act

March 29, 2024 5655 Views 0 comment Print

Learn why determining residential status matters for income tax in India. Explore the categories, tests, and implications for individuals, HUFs, firms, and companies.

Significance of Residential Status: Understanding its Importance & Necessity

March 4, 2024 774 Views 0 comment Print

Explore the importance of determining residential status for tax purposes, its impact on global income taxation, and compliance strategies.

Residential Status Dispute: Assessee’s Victory in ITAT Mumbai

January 11, 2024 2106 Views 0 comment Print

Mumbai ITAT rules in favor of assessee in residential status dispute. Case details of ACIT vs. Nishant Kanodia for AY 2013-14. Complete analysis and judgment.

Understanding Residency Status for Property Sale by NRIs in India

January 9, 2024 1401 Views 0 comment Print

Explore intricacies of NRI residency status in Indian property transactions. Learn tax implications for resident and non-resident sellers, ensuring a seamless property sale process

A Study of Residential Status of an Individual and Hindu Undivided Family in Accordance To Income Tax Act

December 8, 2023 5583 Views 0 comment Print

Explore the intricacies of residential status under the Income Tax Act in India. Learn about individual and HUF classifications, conditions, and recent amendments.

Determining Non-Resident Status in India – Rules & Examples

October 15, 2023 7143 Views 1 comment Print

Discover how to determine non-resident status in India for individuals, HUFs, firms, companies, and more. Explore rules and practical examples.

Determination of Company Residential Status & POEM in India

August 30, 2023 1407 Views 0 comment Print

Dive deep into India’s criteria for determining company residency through Place of Effective Management (POEM) and its significance in business activities outside India.

Taxation of Expats in India: Residence-Based System & DTAA Explained

July 24, 2023 1434 Views 0 comment Print

Get insights into the tax obligations of expats in India, the residence-based taxation system, and Double Taxation Avoidance Agreements (DTAA). Understand tax deductions, compliance, and the GST impact on expats’ income.

Residential Status & Tax Implications in India: A Comprehensive Guide

July 18, 2023 5346 Views 0 comment Print

Dive into the comprehensive guide on Residential Status & Tax Implications in India. Uncover the nuances of determining residency, taxability for residents, non-residents, and RNOR. Learn about exceptions, deemed residency, and the impact on global income.

Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA

June 21, 2023 1893 Views 0 comment Print

ITAT Delhi held that Tax Residency Certificate (TRC) is statutorily the only evidence required to be eligible for the benefit under the DTAA. Accordingly, benefit of India-Mauritius DTAA duly available.