Income Tax : An assessee's tax incidence is determined by his residential status. For example, an individual's residential status in India dete...
Income Tax : Learn how residential status affects tax liability under the Income Tax Act, 1961. Understand ROR, RNOR, and NR classifications an...
Income Tax : Understand the differences in residential status under the Income Tax Act and FEMA for Indians working abroad. Know tax implicatio...
Income Tax : Learn how to determine the residential status for individual taxpayers in India under Income Tax Act 1961, including ROR, RNOR, an...
Income Tax : Learn how residential status affects income tax liability in India. Understand the classifications and criteria for residents and ...
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...
Income Tax : Following is the summary of Suggestion /representation on behalf of the taxpayers/professionals in connection with the Direct tax ...
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...
Income Tax : ITAT Delhi held that Tax Residency Certificate (TRC) is statutorily the only evidence required to be eligible for the benefit unde...
Income Tax : Narayanan Subramaniam Vs ACIT (ITAT Delhi) Controversy involved is primarily with regard to question if the assessee had non-res...
Income Tax : Explore the residency dispute in Smt. Kamla vs Hindustan Petroleum Corp. Detailed analysis of the court view on residency criteria...
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...
Explore the intricacies of residential status under the Income Tax Act in India. Learn about individual and HUF classifications, conditions, and recent amendments.
Discover how to determine non-resident status in India for individuals, HUFs, firms, companies, and more. Explore rules and practical examples.
Dive deep into India’s criteria for determining company residency through Place of Effective Management (POEM) and its significance in business activities outside India.
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.
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.
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.
Classification of individuals as resident but ordinary resident (ROR) or not ordinary resident (NOR) under Indian Income Tax Act, 1961.
Dive into the intricacies of determining residential status under the Income Tax Act. Learn why it’s crucial to distinguish between being ordinarily resident and not ordinarily resident. Explore the impact on taxability and make informed decisions.
Residential status for income tax refers to the status of an individual or an entity based on their presence or stay in India during a financial year. It determines the extent to which their income will be taxed in India.
Explore 41 FAQs on Foreign Tax Credit (FTC) and the determination of residential status in India. Learn about Form No. 67, rules, procedures, and key considerations for claiming FTC. A detailed guide for residents and non-residents.
