Taxmann's Law & Practice of Income Tax by Pithisaria & Pithisaria (Set of 3 Vols.)

© All rights reserved* Price : ` 9995 (For a set of 3 Volumes) First Published : August 2022 Law stated in this book is as amended by the Finance Act, 2022 & updated till 14th July, 2022 Published by : Taxmann Publications (P.) Ltd. Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India Phone : +91-11-45562222 Website : www.taxmann.com E-mail : sales@taxmann.com Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications.

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Preface

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Contents

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I-5 I-7 I-55 Preface About the Book Table of Cases Reported in Volume 1

CHAPTER I . / ) 4 # % 3

PRELIMINARY

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CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

T N E M E C N E M M O C D N A T N E T X E E L T I T T R O H 3

CHAPTER II BASIS OF CHARGE

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CHAPTER IV COMPUTATION OF TOTAL INCOME

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E H T N I D E D U L C N I E M O C N I F O T C E PN SO E S R R NE I P NR E OH ST R E O PN FA O F O YE T I L M I B O AC I N , I

CHAPTER V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME

E M O C N I L A T O 4

Aggregation of income

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I-21

CHAPTER VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

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A.—General

2012

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M O R F E M OE CM NO I C TN S I NF I O A GD AA EE CH R UE OM SA S EE NH OT R ME OD RN F U SE S C OR L U O FS O R FE F H O T O TN E 3A

E M U L O 6

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I-22

CHAPTER VI-A DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

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E M U L O 6

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E M U L O 6

See

C.—Deductions in respect of certain incomes

I-24

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CHAPTER IX DOUBLE TAXATION RELIEF

2379

89A. Relief from taxation in income from retirement benefit account maintained in a notified country

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CHAPTER VIII REBATES AND RELIEFS

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CHAPTER X-A

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DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

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I-28

CHAPTER XI

CHAPTER XII

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Y L I M A F D E D I V I D N U U D N I ( D N A S L A U D I V I D N I F O E M O C N I N O X A 4

# ! "

CHAPTER XII-A SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

S E I N A P M O C C I T S E M O D G N I R U T C A F U N A M W E N F O E M O C N I N O X A 4

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CHAPTER XII-BB SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY

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/

CHAPTER XII-D SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

S N O S R E P N I A T R E C O T R E T P A H # S I H T F O N O I T A C I L P P !

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S E I N A P M O C N I A T R E C Y B X A T F O T N E M Y A P R O F N O I S I V O R P L A I C E P 3

" *

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G N I T A L E R E M O C N I D E M E E D N O D I A P X A T F O S E TI C EN PA SP E M R O NC I T N I I D A ET R R C E XC AO 4T

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4

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# 4

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CHAPTER XII-FB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS

S E S A C N I A T R E C N I E M O C N I N O X A 4

5

CHAPTER XII-FA SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS

E M O C N I D E T E R C C A N O X A 4

$ 4

CHAPTER XII-F SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS

S T S U R T N O I T A S I T I R U C E S M O R F E M O C N I N O X A 4

! # 4

CHAPTER XII-EB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS

S R O T S E V N I O T E M O C N I D E T U B I R T S I D N O X A 4

!

4

CHAPTER XII-EA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

S R E D L O H E R A H S O T E M O C N I D E T U B I R T S I D N O X A 4

CHAPTER XII-DA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES

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5 6

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D.—Conditions for applicability of tonnage tax scheme

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S N O I T I N l E $

6

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A.—Meaning of certain expressions

I-32

CHAPTER XII-G SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

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I-33

CHAPTER XII-H INCOME-TAX ON FRINGE BENEFITS

CHAPTER XIII INCOME-TAX AUTHORITIES

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3788

158AB. Procedure where an identical question of law is pending before High Courts or Supreme Court

3773

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3672

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I-36

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I-37

CHAPTER XV LIABILITY IN SPECIAL CASES

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I-38

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CHAPTER XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS

CHAPTER XVII COLLECTION AND RECOVERY OF TAX

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SUBJECT INDEX TO VOLUME 1

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The Fourteenth Schedule

3 $ .

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The Thirteenth Schedule

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The Twelfth Schedule

!

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o

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The Tenth Schedule

9 2 % 6 / # % 2 8 !

4 2 / 2 % # ) & & / ' . )

The Ninth Schedule

3 3 % 3 3 !

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The Eighth Schedule

8 !

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The Seventh Schedule

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The Fifth Schedule

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The Sixth Schedule

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The Fourth Schedule

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The Second Schedule

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The Third Schedule

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The First Schedule

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S U O I V E R P Y N A N I A I D N ) N I T N E D I S E R E B O T D I A S S I L A U DE I H V I F D I NR I A NE !Y

1

T G NNDA I N O I NUIH R T O EHRT N E EEN U BEPI O E E RRAR MR H A T RO AO EO OM YT SM F DR LAR TL OO A I O I HAD S R N S T Y N E I Y ) PA GG A NN N RD D I I I OO D T S Y EN I T DW CUEI X OT EO I Y S R R R T E PMOO H PG T SAML R AI S L E A DRA O RD EO ON Y N I S F R I Y R E RA G A U P A D N D O EE RE I F T YR N EOVU TD HDlO A N O T HU I Y T M NRT H E I X NE A PI H I T N S ASD I AO I WRDO D N O O I GF NT AR ) N

A ER L D I I NL = V A A EPE D I AN R R N ; SI H)DOY I

TYvO S GN LSW UEN ODIEPYT P P I A MA SP V Y Y EAI T LDH R PHOL Y A L PI 3 T G P H H I X TM YS E I SS N NN D A AE hN A H F SA L NI CO A EDD D I R R S SU U A NE OE E D I ) R -S WD A I D O L V NN P C I E A EN ) D HR F S N E T UBHU O I F UTH N VWOPSRE A E O N A E E HFF O O R F LC T h FS

O O NRSI O N D OO DE I SR E HET F A S HC WT T I =S OU A R E R I C AFS WI T OV A T E IOF OE ES H DRO RYH N B T E PTTU ) B

N F E A N S ) I O M HHE N T T F

E R E N E O = E E O A E MS I T U HB Z D I T A AL T NNGD I O C

C S ) NA A I I TR E N H A; I DARv L GR I D S E US NA E R T T CY I E ENCUNCA BYl!OI OD ;

;

a

b

c

e

Explanation

b

LE A H NT I G Y I B R /D E

D N E M A R E T F

A EL

WD N A

T C !

T N F

EE M DW N E M !

T DC N! O CE EC 3N A

N SI W&

AE ,H

XT AY 4B

TD C E F ET R E R I $EW S N EI

HS

T YA BW T D C E !

T U E T C I T N S A B N U I 3 &

F

E

W

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E C N A N I & E H T Y B

F

E

W

T C !

E C N A N I & E H T Y B D E T R E S N )

S A D E R E B M U N E R

Explanation 1

-

a

18

F

E

W

T C !

E C N A N I & E H T Y B v Y T F I F h R O F D E T U T I T S B U 3

F

E

W

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E C N A N I & E H T Y B D E T R E S N )

E 2

S W A , R E H T / D N A N O I

T A

X AF 4 E E HW T

Y B v N I T G C I !

R O S NN AO I I D S I NV ) O FR O N0 ON SI A R T E R PE R# OF NO T EN Z I E T I M C D EN HE T h RM O! F D DN E TA U N T O I T I T S A BX UA 3L

-

3. Explanation 4.

5.

6.

7.

YvYH N#YL I STC NPY H U H T APA S I G; W NADI

I L E NA L Y; F NO O IAT I I G TDHXDE S I I N C NS S R E) h OS AA O

S NF DC T EDE AO TS N RRI I I S O D U DD I AWN N V L ) N E C A FS EUA O UNBHH;

NA OUTED S N OL R SCSFO E OT R F h OEO E M U FSI T PTOSI D N T A CO RS SO A I R AS B O I IRWU V D S A A N E O EH I N )RY D E N EPTTE ) E N D A B F S I I HH E O T F D T T NOU R RA E O EGOA H H Z ETT N I G v N I T S G NYO I N Y S I C N I AE A I UT AE R A D O R L G BI E U= NMOVR CO E I E HR E CW HW NO BT PI T

F

E

W

T C !

E C N A N I & E H T Y B D E T T I M /

Explanation

1.

2.

T C !

S I H T F O S E S O P R U P E H T R O & 6.

160 S. 6

Residence in India.

Explanation 1.

c

c

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

GGD MN NA OI I H R RR R F U v U S EDC Y MSC A OD OE CEvY NPS T I UYN ER AE HHD W T YT NKT AAX D HLS IN T A Nh RE D E ESE D HF T RR T l O O D N EGWU NEH MI H OD E CETN R NEO I C O L XFh= A S E

T RD = O D T SARE E O E GC YW T NR U S I I T U V ET U AOOHS TB HSI = V U E N N N S I OGRE N SIPR E E R EE R E E OT HB HT PF

FRES EO OBA S A S CRD N E E O G EBR O I I AT HME T I PYD O NEE VN I M O HHC EAT S CH UDAU ISC AN D L U C FS AN SA)OO I T G I T H D NCT T C FNIEE V P ) O AS J FE E SO B LR E U S PNS NI OE HID PZ SL RI LN T UI A DA PC NHR EAUSE HGOAN T BIN RN DA N I N OE M = G ) &B I D E E N E R I HB LO A I YTR UFA NC I DAT S I FSDE V O F I E R D O NP NWSI E I ED M B R NRO C Y E I AE R T A E E FH ;O TPDM

E DSS I EO U R A HL A L WC C ELR DA E YUD BDN I EV U R I E R D A HN E SI I Y NS T I SAU F T O O B I V UEE OSR DAP FCE O NH LI A T Y VL N OP I MPA A I ET D R N EO) HNN T LI RL T OAN &HE S ED S I S UE AR L C E SB I O H T T TD = A I A HS ;T

T SEN NS OAE SCM R YE E R G PE A FV N O EA NNM I OR I T AD A EN I C Y A O AI S L SU D O S R N O A T I ) RV N E E E O D HR CI T PE S O T RYHU ONTO A RY MNA L L RIEO A YH lI TW YDA L N I HD M)T N E I AT GT F N A DNIU EERI T DDUS I D I S S V E E I I R R D S E R NEH I UBW A F O F UT D TA D P NI S EI I T A C (S XF SE !I O

;

S U O I V E R P Y N A N I A I D N ) N I T N E D I S E R A E B O T D I A S S I Y N A PF MI OR CA E !Y 3

F I R A E Y S U O I V E R P Y N A N I A I D N ) N I T N E D I S E R E B O T D I A S S I Y N A P M O C !

h

R O

Y N A P M O C N A I D N ) N A S I T I

N I Y L L O H W D E T A U T I S S I S R I A F F A S T I F O T N E M E G A N A M D N A L O R T N O C E H T R A E Y T A H T G v NA I I R D UN D)

i ii

E H T Y B D E T T I M O S A W

F

E

W

T C !

E C N A N I &

E H T Y B

F

NE

OW I T C

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O T TT N C E! ME DC NN EA N MI !&

3

D A E R

4.

E S U A L C N O I T U T I T S B U S S T I O T R O I R 0

F

E

W

T C !

E C N A N I & E H T Y B D E T R U E T I D T N S BU US 3A

F

E

W

T C !

E C N A N I & E H T Y B D E T R E S N )

1.

2.

3.

S N O I S I V O R 0 N I A T R E # F O T N E M D N E M !

D N A N O I T A X A L E 2

S W A , R E H T / D N A

N O I T

A X A 4 F E H

TE YW B D E T

R E T S C N! )

F

E

W

T C !

E C N A N I & E H T Y B D E T R E S N )

3

R N NEXO H A B E AT T E E O OO T L I F T T C El DEI MG EL M EON B SCIMAO D I UNDEL = E E I S T

AL I E EDO L H A R C N C E T U X F O S T O EBI NT A L I N E L N GSA H O NE R DI H CS FSA EV A I R L I E NAU R RR I M HO A A A I E EYS T ASY YBF NI ODNSSYO G U R U CNI A E ) O OOT I R GFRIII O V V E R NOF EE T R I I N RR E R H EMPPT C TZ Y IOETRR A R O T H NI E H Y H ACFTT R T AEGNT O N GGMI I NY NN O UN A I I CRD U I OA D E ND I NB NCR A ES)RO E T LHENH S E E I A T T HU P C T O TD NUN N I E WIAREYD V N H D HI TI I T AS S K ODR E E NR NEL AR .I I

;

2

-

1

1A

S. 6 161

Explanation 2.—

Explanation

1

3

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

SLA UOI R D OT I N N) V EOE C R D PEI S YHT NTU ARO A NE Y I L AYO L I TH D NAW H ) T NG D I E N T T I N A R EU U DD T I I S S ES E R R I S EER BHI A OWF T TF DP A I ES A CI S H X SE F I O N T E OS N SA E R CM E PYE RRG E E VA HE N T O NA YI M R RD E A VE N %Y A R OERE A T H E H T Y T N O AESS VMU I O EC OH L I E F V N R I EO RFR H A PC EO A YEEE H CT SR F UU O NT OO I I C S E V A I EYD P R S PNNE A ) R AF N N NOI I I T R T N AC A I E E E D D Y NPI S T S ) E N E NRR E I NEM TI B S N ER S O E A DE E T S I S S M Y D E EAO R T E C N MH SE N I ETI NMEOF OSDTO SS S ETE E R BNC S E PS AR V L A L EU AN A L HE O FA SR S )

;

ESNN Y NAIE N I H N V A N EE RE N S NO I BO I A RT ARA I I A L D D L N NEEA Y Y ) ) TN T N A NA I I I H G H v TT T T NR N GI N EGN TO E N I D N

D S D I I U I S D E S OS E E EC E L R MR R CE NERAO Y R P L O I SS PS R N Y A SRDA N ARAOD I E A I R S N I D EYE EY E RN E SPN OO B U I S R O TR S S ON UI O Y NE AOVFT I E H P h ON V R EH OEP DE R H BC PNOW I OU W ER T S N V T E LE D EP F A DI TS N I R U EAA A E D A S HRD I HT E I V T OE SY I FGFR N NS DO AD OU N IIN I R T D SI O N UN U U R H V AOD) E E PR !P

5

6

N O S R E P H C U S F I R A E Y S U O I V E R P Y N A N I A I D N ) N I v T N E D I S E R Y L I R A N I D R O T O N h E B O T D I A S S I N O S R E P S !I

@

STD UAE OHR T I D V GN EN U R IH PD EN NC E EE T RV EPE H S S R T O A FE T O L Y L TS A U UN OO I I EV G NE N I I NRT P N NNU I E O AVM I E D S A NE S ) HD NTO I GR I NE TI N RP EU DD R I S TO E O R NF N O ESD EAO H I BR R R E TOP O O

NR E A A SERR Y A OO HA TF M A OH R HTIO D GN WN S )Y L IN A AD UEID DCNY E I ET V ER IRB I P D H S T N RD R IA A NE EN AYYA

L TSL U UA OON EII V NE G I RN N PT I NNN I EU AV I EO D NSM ) EA NHS I T D TG O N I R ENE R DI I UP S DR E R TO NOF ENO ESD BA O THI O R R E NO SRP A A

HAR E E RY OR E F O GTA M AAI NHD R ATNO MG)S N N I Y I ED A S N D OEE C HE Y ET RB WP R RI Y LSAH I R ET A ME YD N AY TA F A DSHD EUTE DOGR I I ND V V I ED N I R D U NPEH UNCN E R UEP E DTS V NER E H I T AS (F EO YT AO

a

b

-

Explanation.—

D A E R

E S U A L C N O I T U T I T S B U S S T I O T R O I R 0

F

E

W

T C !

E C N A N I & E H T Y B D E T R U E T I D T N S BU US 3A

6

S ASSSY R R D NAAOA I D EEER EYYE E S BSU P N I R SUOO O N I A I V Y HVE FT E RON R RP PDE E G NOW N I AE ER T NT V E D EP AE N MHSAA E T RD EFHO T O E S F GA R OTN D HU IIN D WOR NU U ED ) H YN N L ISI N I A E MNH NV NREE AI F OES A B DI R R O D EN A A T D) EEL L I Y Y V NT TA I I A A D N TH HI NN TT GR UE O DGGN

I N N ; US I T

I I DE N D D S NR EEUS I E C C O (NE L EM ORR R ANPPAO

b

A I D N ) N I S I R A E Y T A H T N I T N E M E G A N A M E V I T C E F F E F O E C A L P S T I CDF ENO T A F C F = TU

E N E FE DD O NA EMO E CM CG AA E EC L P NHN h ATA EMRT S OS UYF B AE U YS L KR C EAN SR S I I S E H E T HC E R FWE A O E SENL C E EO AR S H OLA PP RATW A A USH PNT S EASA HENY M T T OI I RvS T OT IN N C E &E EN MDA LF EA GI O AC S NRS AEE MMN I EMS VOU I CB T

F

E

W

T C !

E C N A N I & E H T Y B D E T R E S N )

2.

6

1.

4

R O

Y N A P M O C N A I D N ) N A S I T I

i ii

162 S. 6

a

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

SOL E LN OSA HA E T CRWNO GR A IN NU E GA I OY V NH ASS IT T E HNU S N S S GOU U E I I NE AOL V I L R T G OECMU I R R O AB OFPT SE NME DR H AOT OO R I I F M G R D N ER NEI ) MR POR R FO U O SO O Y D C

A S NN S DD Y O OI E I A SEE YD R P RT F E H E UOPNO PTR E W AW AN H A T RHK RTY O E D OTAS F T N RLU H N A AE AG I I I HEAD L DE D C E T NED NO T N F R ) ) I DN FElO NN A O I G T M ND NUD NOI E EC DEEHR Z NEREED I B R N I EE T I ON S CF C LX U A EH OH A AT ER T

A I D N ) N I T N E D I S E R E B O T D E M E E D S I O H W

A I D N ) E S FU O A L NC ER Z I E T ID C N AU

S SI NSS OEE U I H S NC RI S C I SH E CU R PABW XHA D EC N I MA EH HW O T

R; F = NED A OME I T OVI D C I N= R ECE N )

S = I DNI A SS I NEID H AMPN T FE U) O MOTN S CEI N v S E I E S S T S NI OEP R PCEOA I RRCS UUXS R O E O E PS F

E ENA O U HG R I T D PR I C RE NAC R ) OO ERA &F D OO I MS NT OTID RU E D O F EM ESL E MELE O S I RD OR T CA N T NRO O I OCN h A

v T N E D I S E R N O N h

S E R I U Q E R E S I W T RN E E HD T I S O E TR X EA T T N O ON CS EI HO T H SW S E N L N O S 5R E P

A

v T N E D I

S

E R

S NF OO NG h N I N A E M E H T N I H T I W T N E D I S E R Y L I R A N I D R O T O EN R S OI MO RH E HW T N R O US &R E P

includes

for the purposes of ss. 92, 93 and 168

means s. 2(30) R E P S A

2. “NON-RESIDENT”, DEFINED [S. 2(30)]

N O S R E P A

s. 2(42)

v T N E D I S E R h

1. “RESIDENT”, DEFINED [S. 2(42)]

1

Explanation 1

b

means

S RF E PO G SN A I N SA E R E I M U QE EH R T EN S I I H WT RI E HW T A O I D TN X E) T N N I OT CN E ED HI T S SE S R E S L I N 5O H W

TREEYNNDN I E I I R H H E N T VA TI N CWTTN I NUNG O OI NO P E DR S OPC O D TEE T DC E I G A I S E R P RHP H E E A T A ODH T T R L FTET A SHH U E C I O N T CG C N A OXET I I OH TN HR SAB O R R T T T I T A PI E OD E PNNAW P T I A M N I AEHD T A E G T O H T NMINN C O G X I ODW)S NU T E N I I G ENDIR Y FOL E S T A NO R CNAI A N E E L E AOEG I S O PR P T PS N I M A OBL O G OOR O R ES CMS L CEP L E ICB S G N OEEE EPY I T HSLL DHEA RTAXL ATHM T E GDAAO O T WNE XRTNX I TET A ABSET ON A PI EM AAEE W N MT R OEGO AR TM CMNI E DE I YN T O OS T L EE )C IPBC I R N DR R YNRENI A A C I O E R N I NNT F OEO T I I M NT N C D I OTR U MCEH D N L O CA N O O E A CR CT NX SR TI SE CNE A OT A HOTHEINCO J A L T ELT B L TPH A F G A M U N I G EIWOSTGR N MD ESONOK I T NOCINII I T T AA R T E ETLR I C U D L E R E R U ST ERAE S A L R E A HBR B Y TR 0I GPT N E S E E T TEH ES EN R VA R I M I I E U HO4C MET IO V T A HR

F SA L F C S 7EAS I UE H I DD E P SH G NNN OE ST I A)AT LL I

S N O I S I V O R 0 N I A T R E # F O T N E M D N E M !

D N A N O I T A X A L E 2

S W A , R E H T / D N A

N O I T

A X A 4 F E H E T YW B D E T

R E T S C N! )

1.

1A

d

-

c

S. 6 163

Explanation.—

COMMENTS

RESIDENTIAL STATUS OF A PERSON [S. 6]

3. PROVISIONS REGARDING RESIDENTIAL STATUS ARE INTRA VIRES

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

EEE S HP L A T

I R HEC N R T PO I C R EF !

P HE TA T R A I E NH HD I T N E4O ) C T F TO A L C

T P EN F A F E S E DTGM= C N NR N! # I I V F E 0 A I V NI G O D

ON E' I L

T ) U

P E EFRH 2 COET H 4 NTT Y) ONT B CEO LMND A E N v R R

N R R E

E NEOF

EVI TN

GOC O EC T'N A R HENE 4HOW C TL N O E A P MII E ODRH CEOT T S I NU R I N R I NSET GATC I T I vN E I E L E R P I OMC F M II OF SC FS I UI NS H I FN h E O EC L TOP N C IE ESC D PEN X I SA S I R E E TP R R h ; G N I N I M R E T E D N O S R E P Y N A N O X A T E M O C NE I C FN O A EV CE NE L ER DT I C S NO I RM OT YU VF EO L S FI O S U ST E A S T OS PL RA UI T PN EE HI D T S RE OR &E H T

E T 9 H C !! T O F T O T N O C I E YT PL ES A NN HE T ROI FH 9M O R 0 T E

I ET9 E WH 0 S TTDT O FN F E A O O HH T S T NDE N ONM9I A I

O 0 S G C I N 9 R V N I A O0I N L REL I U A PH AC T T I B ET O TO R HRTA T OE T S HPC OFT T D AA N E E F I F NO NI E KI H OMMET ORRMO L E E OT T T OE E C E T D NN D SS I OIN F A HYTEO H A ST EW C A NL HNS T OA OU E SE SM EI SI S OSS S X E U AU PT S T RA S T UT A A ET PSEH S L TL H SA I A T I SI H T T EAN T N RES E ODU D &IA S I S C E E E 2B R In other

words

LD AA E I I T D D N I NE V ) O D GS I R NE P I S RE D UEL L HU C NT2 I NR

E SEK H E I T A R E T !R N U " O E I #R4 EOE H H T

T HS G T N I O BUW F O Y O R L L T TN O N F EUD DOE I CN S E RI R E M AHR T SO E I T E NA TD OH ST E R B E PHOS

T T HIS !

CWI !

U N4 S!O F!S$ I 4 R E E E$P V R I T OSHC MACE RHUP S A E S I FE HD T R NOE R U)SH & UT T D A NT N AS I S E L P I C N I R P L A R E N E G R E H T O

E HN T O S FR O E EP MA OF SO ES R U A T GT A NS I L WA OT I L L N O E F D ES I HE 4R E H T G N I N I M R E T E D G N I D R A G E R

D O I R E P S U O U N I T N O C A R O F E B D L U O H S A I D N ) N I Y A T S E H T T A H T Y R A S S E C E N T O N S I T )

A I D N ) N I E C A L P E N O T A Y L N O E B D L U O H S Y A T S E H T T A H T Y R A S S E C E N T O N O S L A S I T )

SN UA T I A D T N S ) LN A I A T N ER EBO DYA I I S A D E MN R ) ENN HO I T ST N HRE E T PD I W!S I E D R S ET A S P UE E FC B N T ONO CON C E Y E BT A A M R OA T E PH TE O T NSU EB SR I N YAE E R Z S T I E N T UHI OT# CSN A A A D I Y R FT N O ) NR PUO I O H L SCA T NA N EH O Z I T I TA T I F. # O

FN EO AE I MS T D

RSRE A S OEP S

I F S N

N A I MT I E EH RUA OC RL HT F T # O RT OS E SD T YL

N F A T I A LA ENL N DUADA E T H AR NM SI OT MP X IMA EPDA BON X4 YG!E L

N E

N I S B OI V E S N NG A A ARC C CE TTE

SF N UA EM T D A A MS T E S S R S E LE E A H DS I T I T ST S N A ENAH DOYT N C I S I S O T E I S U R TR R FI CE O DS NN D OARR O A I D T L T E A U N

NHGE = I S EM

; I MN R L FSA RR E UOSE T F EP2 S E E 4 P) DSSSA I A A ENC

EE HI ONH H 4T ITT

Vijay Mallya v. Asstt. CIT

G N I D N E T N O C M O R F D E D U L C E R P

T9 O N0 T SN I E 9U 0Q E AS B RU OS F TA N N EI DT I N S E E R D I SS A E DR EA S T S O E N S S S A A NW OE SH R E T PA H !T

-

vice versa

E A H I T D NN ) O NP I SU A Y A; WL L A ESU EU S S NA S OC E S ER S HO A L ETA HNN E T O H TT I A S A HDC T EC TT O N T EIE M R MD E TA R W A PR9 EO0 $DE EH EH T HS T I LN NBI A S OT T = PS I S UE # I YEV3 ARS I L E

H

GWT

NSA I V NH2 OOT4 RT IE) PI V D O FN O R

SOP UCO NET OHE T E EFS HI S E 4TS US "A

CIT v. B. K.

Dhote

TEF N O EHT DNC I EE S P H E T S R E SER I N NMI OO9 SC! R N E I E P H F AOT O FET I C TRT A U N HOA T S V E NYL ON E I AR T C F9 I F O 0 G T T NC A I EH MP T ESN EEI DRA I ND AI N S9) E !N T A I ENT R AN C E OD T I S TE N AR VE EB FL O EO SRT N D O9E 0 I S M I A V E ONE RI D PAE I ED B HN L L 4) A H NS I

s. 6(5)

164 S. 6

Wallace Brothers & Co. Ltd. v. CIT

4. DETERMINATION OF RESIDENTIAL STATUS OF A PERSON

4.1 General principles.—

5. ONUS TO PROVE RESIDENTIAL STATUS

6. PERSON RESIDENT FOR ANY SOURCE OF INCOME DEEMED TO BE RESIDENT FOR EACH OF HIS OTHER SOURCES OF INCOME

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

TC T A E HP T S GE NR I T N A I T T S O YN BT DU EB R OE NM GO I C EN BI F TO O S NE NC AR CU NO OS I E S I H V T OF RO PE GM NO I MS EF EO T DC DE I P A S S E E R VN OI BT AN EE D HI T S E ER R S OI

F S E N R R OE E SH HR T 4EO PF AO S DYEES NX ES OAE A DE OTLBN M I B N M C T I I O W T M A R

R A Y O I I ET C S L E U P

N T C R E I S EMG

ANV EPO OE NIM E S I FCOO SS I

TI E R ONF S O N N R T OO CL N N M IN CAN EE IAP4 H U L I S N R S E T A L B C 4)EE I !

I E E R A C T CA F 4 EN TG FSE HNI OF R ) HI T O E HOMFTI F U T S L I I R S E T SDHS D TA O T E T A I R ETOLC S N I F U CNL RWEIVT R TR AG LN NAA UEO V7OAD! R D F I O A M T 5

S P O N R I NO C ELSU SOSD TUF U

9 E C D A NL TN C MG T D DM! HE ) N AE A UAE T T EIT R E N R S R O R S L N R O I SOHE LICE NTM E O T U F F E A F O HH DII F I S R O C G F T S C N I T T EL E A

T NS ND GN DDS NEUI ENE E S I I N E A R SD N T A I OYDSCNNXIA I E E L A E D I F A M RC R S EI LE M E AESIEP AEL C E E

M I M R X R L 9 R T F N

Y WA B P0 S ATOOEI T E N S R S SSL YTN N NI U VS SN EY SSO IR NF OT AI EE IROI S I HH V ARDEA APSR F I D S E

E R V HTEIENF I 9Y

D F K R F E Y O FAD CL PEI

L 0SG O I RA = DEE H U M N A P M R E

OL OL EMVE WC S M I I A O V AW O V HBH C SN IAN EOGA 2 NO H OMTRNEL 4 R I L 9O U OI T E ) SE I NDPSSH T &T S S U I

L NEIIT E 9 H S A N E E V B H OOTF OB! ENI S I O S I H S T F S R T 9 S

) SS T PDME U A A E O E

0 E L

O I B S L U S T T ES N PU

RS TA WC R T RS OE

II ANRS EAFSAO

D T E N F NN NFACAO A S ARWEVFACI EEAS E Y A B S H I

HS L B I L9C IRARET E T P L O O Y E R L !UP

F F FA REM S D $ E R E A S O E S EA RL OOHA N 4 S D Y O F B I E U CT 9 N A E I N NL ) N AFS E0A ERN V I OC TCDS P E L ENOA F E FFX HO S! BAPC T OOE; I

= T N E D I S E

R

G D N E I M W E O E L L D O F G E N I H D T U F L O C N E I N ; O 2 E B / R .

E 2 H 2 T I / T E N N 2 E

D A T I C N S L E E A D R U S I Y D E L I I R R V A I Y N D L I N I R D I A R N N O A I T F D O R O O N S T U D U N T A A B T T N T S L N E E A I D I D T I N S S E E E D 2 2 I S E

2

S EES HE HT T L RN NE U OD T YNN L UA E L V DE O EL SB E DI R ERR NCIS S E I E E R T MR A RPAT E 3 SC T A T E G D=EN AET I EI C BDCA NNR O) ET T S N N E SI O R I E P # LCC A E NIH UE MT DS I E O H V R NT I PO O D LCB NA I F CEO S NI ASAT Y N FHHE C O P D UI E S S S E S A R T C;E S SC E NY AM I AF SDRO T E U C FH N T E O E A T B T R D S O L I E S A D B L E U A N R MA I D T I U N N V O ENSI N D . DFO I N I O S S I E I SV 2 H I

S C O A RU BP S

SS L I A S R UA D0 I V I S D M NI I L S L

L UX A E O-S T S R YN O L L A A N I UT O S I QI G ERL I SHE # E R I L SR P O PUR ADU N I O ( L

GO NC S I R FD O UO L D SC E NN E O IR I S SC I NR V OAO RIE D PN T S E) A HS C T A TL LE A E H HW T T E SB DA ES I Y F RA I E R A NM L G C R I E E ER V BO E OFA T T GH SN A I HDW U TL

) C CT NE I

C I S A B O W T G N I W O L L O F E H T F O E N O Y N A F I A I D N ) N I T N E D I S E R E B

O T D DE I L L A I S F L SU I LF A S T UE DG I V S I N D O NI I T I ND !N O C

9 0 T N A V E L E R E H T N I E R O M R O S Y A D

F O S

D O I R E P A R O F A I D N ) N I N E E= B S A H E (;

s. 6(1)(a) or

i

E E S O S L !

E M O C N I F O S E C R U O SD RA E H T O

S I H N FA O HM CX AA E4

CWT v. P. R. Shanmugam

S. 6 165

6.1 Provisions of s. 6(5) are no longer of practical importance.—

e.g.

i.e.

vis-

à-vis

Arvind Singh Chauhan v. ITO

RESIDENTIAL STATUS OF AN INDIVIDUAL [S. 6(1), 6(1A) & 6(6)]

7. TYPES OF RESIDENTIAL STATUS OF AN INDIVIDUAL AND ITS DETERMINATION UNDER INCOME-TAX ACT, 1961

or

or

i.e.

8. WHEN AN INDIVIDUAL BE TREATED AS RESIDENT IN INDIA

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

NTT = ONN T E I E N T D D E S I I E SS D U I E E S Q R R E R ESN HIO D T E E O HN M T T A E NAS I H I E E T L D V A G LDU N END U D I I OV D OF I T U S D SN L I C N DTI E I I E ER ; H NE T T 2 EF T

/ NAA . OYT H E TL B 2 A N 2 D

H OE R / T T E E N 2I 2 N H E T/A T I T D O T E .

R N I N E S N E E

O2C L T L A D R SA D I T C S Y N NAT A E L S E A A I I I R R N2T D D Y A I IE N L T N /F R I ) I ID R E D N A E P2DE R I N O EANN T D I T SAS N T I I E R O U LHI D O N QA R Y I E U D S S T R I E N U IDHU T T R I I B A O V Q L T T DI A N EI D N N RN U E HH E A D D D GITC I I I ENNU V S S I R A/S E E D S R O N 2 2 I A E H I I N H T D N T N N ! NE)

) E H H NT WI

T N E D I

S

E D R E EI F BS OI T T A DS I S A T S E SG I L S A N UO I DT I I V D I N D O NC I NG !N I W O L L O F E H T H T O B F I 2 / 2

T N E D I S E R Y R A N I D R O D N A Y L E T A I D E M M I S 9 0

F O T U O S 9 0

T S A

E= L T A N I A I D ; N9 ) N0 I T TN N A EV E DL I E S R E R E NH ET EG BN I SD A E HC E ER (P

N I E T A G E R G G A N= I

E R O M R O; 9 S0 Y AT DN A V E L E FR O E H ST

D G ON I I R D E E PC AE RR OP F Y L AE I T D A I ND ) E NM I NM EI ES B9 S0 A H E EH (T

T N

ED DE I I SF E S R I T EA BS S OT T E DG I A S S N SO I I L T I A D UN DO I V C I G D N NI I NW O !L L O F E H T F O Y N A F I 2 / .

2

T N E D I S E R Y R A N I D R O T O N T U B E R P Y L E T A I D E M M I S 9 0

F O T U O S 9 0

N I

A= I D N ) N I T N E; D9 I 0 S E T R N A NV OE NL E NR EE EH BT SG A N HI D EE (C

N I E T A G E R G G A

N= I

S Y A D

; F9 O 0 T SN

A D V OE I R L E E PR E MH UT G MN II X D AE MC E AR RP OY F L E AT I A D I ND ) E NM I NM EI ES B9 S0 A H E EH (T

LSS A S HE T KL O AT T GLU N B

I E V

R AS O H2 M GR /N O )I 0 DS

EY EA NC I D G X I E R O= NSF E O AC I R D S U NO D ) O FSI O NR GE NI P E OR A SO R R FO E P F AMI A O RR D OF N NE) N= EMI Z O I N T CE I C N E I B NG AN S I D IA NDH; ) U9S L Y NC 0A AX D E GEH

N;T

E I G E M N BO N I R A ECU H NDT (I

L vEA R = OHU 4 h D I SE V I VD I ST I E N A S I L UU ; A N T C A L M N T U E A E CE D H I TT R T S E FOO N R O T TT N U H A C N BE I A D RC I N EE I ) HF F N T N I O U A D S H E EC E B SA B U ED O D T OL D RTU E OEO VW M WI E ETS E HAN N O D TR I T I T E S A

I T 9 LD HA N0 N T EOT E TR Z CN N I A EAEV T I DSV C I E N OL N VOB E I A ET R I IAT S D I D E A N TNH H I ) TT OF N ECO R A V E O OHYF G B TNA N A LAI I L E D FN B EAO H ET ) E TC NI N ( MNE OEM2 RHI L/ F. DL &N U2 AF

O W T G N I W O L L O F E H T F O E N O N F I A I D N ) N I T N E D I S E R N O N

ED BE L L OF I T L U DF I A S S T E SG I LS A N UO DT I I I V D I D N NO I C NC I !S A B

T N A V E L E R E H T N I E R O M R O S Y A D

F O S

D O I R E P A R O F A I D N ) N I N E E B T O N S A H E9 (0

T N A V E L E R E H T N I E R O M R O S Y A D

F O S

D O I R E P A R O F A I D N ) N I N E E B T O N S A H E ( 9 0

and

a

ii

E T A G E R G G A

N= I

E R O M R O; S9 Y 0 AT DN A V E L E FR O E SH

T D G ON I R I E D PE C AE RR OP F Y L AE I T D A NI ) D NE I NM EM EI BS 9 S0 A H EE (H T N I

or

i

T N A V E L E R E H T N I E R O M R O S Y A D

F O S

D O I R E P A R O F A I D N ) N I N E E= B S A H E (; 9 0

iii

s. 6(6)(b) or ii

s. 6(6)(d)

iv

-

s. 6(6)(a) or i

s. 6(6)(b)

ii

s. 6(6)(a) and i

s. 6(1)(c)

b

ii

s. 6(1)(c) and

a

ii

166 S. 6

or

8.1 When an individual be treated as ROR.—

8.2 When an individual be treated as RNOR.—

s. 6(6)(c) or

9. WHEN AN INDIVIDUAL BE TREATED AS NON-RESIDENT IN INDIA

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

E T A G E R G G A N I

E R O M R O

S9 Y A0 DT N A V E FL O E R SE

D H OT I G R N E I PD AE RC OR E F AP I Y D L NE ) T A NI I ND EE EM BM TI O S N9 S0 A H EE (T H N I

b

ii

S GYENEO I S HIBL NNT H S I A T E E A T Y T T C RNA A A N A OAT ) T R T H3M 3 N E N OT RLG R C OI E O E N I T #A I MH T R T E T AX C O R !A O FT AS A O FT R NT O SYE AE N L NDHCSO A NARTNN OOUFEO# O B I D I E T T S I H A I S SE EL ER V T .T A O F A O TT NRR O A O P H3MOT H I T T T GRA EO TH SN O. C E IR ETB T DC P R I V AEHSGO ORHCENE I T I R D RTO H N PNSW N HA O O T Y# I I L F L HO TO S W A CRCT HS E I T R S I I T HH F T A I WN T L N W C E EO EUTD O C H PET MI I TNS SHI E R E NTW R LR A L TO I NE PA A T II RU H T HA O Q N E D SN T EI H E N DITTRSNR E C O EME E DDC I A T I E J E S R O T B T NI O C C NS UCE AVH EISENTOW R S BDENNM PS N BNO N USO OO OC I T C T C NO H S R D T ONN ST I4E R NC I L P EA L GA TN I M EDO E N H I N SEOMTT DI C R A I I RA Y E T E S U L J A A TT P B R A Q GE XEU P T EA EP HSA 3 R R TT SHL E N ESESG S T IHLN A H C I I I OW I C T 4TNC I T N E S O R

I R I A P VN!NOT R O A N O O T EI I N R NN O T H T I I PA O T A T A E# T NN NAH R OININT R O M D E I M I E S T EA CS I YH IMT A R

R S IIT C NA EC NS R COE I R I B S C I O C I T NSMD S D REN A I IDH ONR PHT D A I v T OC I T ETT I NC NS A C S T I R E O I I F NC M OEI I R I R D NDT T U MI S&IA O EC N T D

U T XTA S IS OJ R NA R I N TEC I I NN D C TC Oh S EEUI FERE I T D T J T HTC D A EOB M Y S L L U X 4NNA L A B AM EI T ESA I S S V Y T S C T OTR E I A I E FG R D PP UH OPA O EO ESRHOT L T O NE T RUTVN OTYTAEPDAI I E TATDMVRNFT R I O S O I L A E OI T S A CFAE NP BEI T T G I N N MRA EOAEL3 O E T H L R E R ICO E TDBE L H D NX D E S T TT T EEI I L E O B D ESAEH P A HMTCT NIRNL C O T N O Y E FEN E F T T AO AH T HS IS X L YA R T T TE I YT PIMF N I B Y WSI L EO UYET SXBOOLHITL S L A U A T L A C T A DTATA I C K S L N 3 L EL N N A E E O O D!NE G U HI I E

I T N SA T ES SSKEI I L E A L E T ET AB N C B CC C L N I C N F A A T T N O I N R T O R O AE T T T A !T RR NSSN D E H SSE!ED DOT M E F I N E EEL F L H I C NU U#T I 4UDHE C T OT OAA R NFH HRRFT I OO C TS!GO3

T FA SR TORO ROA SNI EA OI ST SH O F I O NH T E L H L F H A E T T I CFOh4 WS WO S UF N H M MCTNL S L E LAX S

E O DO I A AS TSA WI I R N PO I H SS T A N LA NT T S V WY OO I EONXT ETSIESI O A E R E O M T D N I L C S I R S I L T T T Y T A R T R OP NV L A A HAUB A E A C U I F H

I Y

C T N I F T D N X T P N T C I E T S R I N I T E N SOA S I O S L WHC SI UTSE E N I R T TTR AEX T E C TSAT I E I BN N R F S H H I E A A YI TAST SMAA A C T I N T A 4 C O AOBLOL L A I A E W S PPUUEIF D D

T G N F D J C

S M S N XESI E O 3 N U B N E E O E E I T L O AH N T SSGC OUNOUCH L R T TIA A SN N NSS LGNTIL M I R R E N OMSPR I S A A I F A E IA DA BT T T T N O L D L E N C P S OO N H!ESS EDA SR RO I YC M O Ih MAUT B R O F A R T N L S E A M Y N T A U U U P OER W O T F L T L N D O I CS E C X I T O O E P VE I L EUS T R R R AE YB I IIP NI RR WOI S CGS T CVSF E R #C Y vA E N T E A D O F EA S S vAEE LRR N EO ER I L E H S L S U H U R X G P F M CPDPT M E R EN CO SOXAO NSNXFE R A A A R T I E C C O E A N AN Y TS E T S T PN S SI T E ANE TE HM OSH EAT AEE S A I EHC T A W CPS MT EVT HO R D X 4 O N A I A T T A I R S

E T CG UI

EAMS E L E T

C N N T N CO H E

EH I NCDRUEIMHE3 I R R T C A HT T D SOF S O I E WHE EF R T C S AOS E I R I HC R ETEA T N T R L OH SN I N EAAI E C N C E MDX EHEIEI PNI D I H O T O R N A 5 M T N

H R NT I WMH AA A T A T A O !

T AT WN S T E A A Y C E W G S C A 3 H C R T F EP W OA HNS A v ET I T O I L HIAAT S T V ERT R E H A F N P N T E L E TL RI OO HY3C SI NHP C NRDNAMTATN E OTA ER I EI E E I R PAA MR RNX h L TF PE HC NOT E I HTEAUAOESB T H NR T S T L A h EO E T S S S T O E O T OA A F M A HBE L I T I D FRL D N O A E T C K A P V S F NOHU S FSANO TU T E T C M E I S E N O AAOSI A CMIS R O I R N E W N TSHEIHE FT T S N N S PO W C L H E v D A T I A E E O A O XS R E I NP EET S T R T I ER CVPHS B S F T A T E E E S M R T E X N I O A T I Y M R L EP O U L D E E CU A 3 E A HLI E TNP B L AS D O R L P U T A 4A I E C M P N T E E A E E X S T O GP R HS O R R O SA E HT HT HW I A EA 4E NT A C S I R T L

example

F FSS O YRO L EA E I V T HSI MT L T N AEAGN E H F N TEED OIML I FWT C I S S TI O E A A T A O R ER TT N T R !

N A N T G E UN EE O VM YS OI I L CD G L TMRA A CR A A OE L AO S I S T I CD R EMO NC T I H E OA 3 H GET I W M NSL M E OL ABA TE I NOSEAA T T A OE HTT T E 3 I XT BHOR AA TT 3 T T E G .

O Y DHN R T M NO N I O N T E ONA T C I T RWC E A R X F O R HT R EEET FST N E TATONO I T I S I L T T E S # 3 I E N R E D E T A NK I GEAI AS F H NWT E T O ER I R T D V L E E TI I A O S D B O G N E NHO SNRU WT NE I R I TT HOO A IS. L SYN EI TA T R U U N A A GOO T B O D T I 3 NR E I TR SA I OL T R E GS HANH E IT ND WN W I S O T S T I C T I ET SI Y AE T A O L R NT A II NT P T T I P N EA L E3TL I OB DRNB E #S I T I E S DAO L H E I I N ANR T S A O E S VE FP YOR ) AO SEES E HTSD HT R T II

e.g.

for

for example

S. 6 167

9.1 Non-discrimination provision under UN Model Tax Convention.— Article 24(1) of the UN Model Tax Convention

for example

% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

168 S. 6

LL TSE A C NUAN S OE SE I N R T D A EI NAVE S SAR AA HR N I A XE A H T H T T F O E O T T A EC T T S 3 UE P G S N EE H

I T ETR C T H G AA T NI R T I T 3 W G N S ODAE R RU #I C H O N RT CA E S T HAI S T DM N O TU EIA HGD C N T R I EI D NI I MC S IE YE L RAM B A AESS N T R E O UAI H OTS T I V3V N AGO I F N RT I ST P O S CF N E AO L E R DT R ENNA XOOS I T A#A N T O RC S SE IR I L HP E ET PP T OA A O T T EW A 3 T THHE T T A FH FO HO T T for instance

S ESSO E E DDR T RNAGSS O OE E E LP CTRI G R CXEV E L AEHIUI T R I V HOE PPI CT. RR I H NOP H

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For example

172 S. 6

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% ' 2 ! ( # & / 3 ) 3 ! " ) )

( #

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Taxmann’s Master Guide to Income-tax Act, 32nd Edition, 2022, page

3.26

1.

Explanation

e

Explanation

e Explanation 1(b) to s. 6(1)

S. 6 173

Form-NR1

12. SPECIAL PROVISIONS FOR CERTAIN INDIAN CITIZENS OR PERSONS OF INDIAN ORIGIN (PIO)

Explanation 1(b) to s. 6(1)

12.1 Certain Indian citizens leaving India during the PY [Explanation 1(a) to s. 6(1)].—

or

REEHE RSSE E UU HHC H BOODT TUH MUUNYOSG ENNUBTFU I I N O E T T PI MN O DI N TH AOOAHDC T EEN D##MSR PE N EE SV AE HT G E H

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S T I S A S A H A I D N ) E D I S T U O T R O P Y N A M O R F D E T A NA

I I G D I R N O) GI N NT I V R AO HP EY GN AA YN OO VT I EA N HI T T S RE OD F

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v. O. Abdul Razak

Y2 O! L P !

M

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LI 7U D ON C)

FEN O A M EU H S T OSA 4 PSI ;/ RAD UON 3 PT)S

N O ENNI HOIT

I I

T ES = T

R RC L O A OU E P F RSO $ T E DS R I AN P T OO

YD4 RC L I E BS !

L M AI T 4M T OMAE ) O G FS C

O L NTTOE N A NT N $ CMEY A OMR NO M X T A ER S A R Z E T I

O T T VN I NN C

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I ) SWA NTU M S SBS AS X

EA TE EU A T NC HI G T SN A E SUS E BEO T

A RRT DOPT S N RN T EU AN GO MER AM WML Y AO SA L L EI S EP H EH M S T S 4 E NES

EGS D HNA A I O 7K TR EA B EHA S T

Suresh

Nanda v. Asstt. CIT affirmed in CIT v. Suresh Nanda

-

British Gas India (P.) Ltd., In Re

S T I S A S A H A I D N )

b

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( #

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BA AI D EN H) T S TE A V HA T E NL EN EE S Z I EI T BC NN AA CI D TN I ) EN R OA F N E E R E H H 4W 9 0 a

174 S. 6

Rule 126

cum

Eligible voyage

12.1.1 “For the purposes of employment”, meaning of.—

12.1.2 “Employment outside India”, meaning of.—

ITO v. Dr. M. P. Konanhalli

Ziaulla Sheriff v. Asstt. CIT (International Taxation)

OI N NT I G E DR I R I O OA S M NS AI R I O D 9 N0S ) Y FEA O HD T NG

ON

SI

R RF E PUO ADS A RI OD D O NNI E)R Z E OP I T T I TA C I S NI R AV O I F AA D NNI ) D NON AS) N GEI M NO I N E E BCE AB LI A D S UN A D) H I EE V I DH D I S NT F I I NUA I !OD G N9

N) I E 0 BNT I TN ON A HE V WDL E I S E E R /R E )EH 0 BT

12.2 Certain Indian citizens or PIO visiting India during the PY [Explanation 1(b) to s. 6(1)].—

Law & Practice of Income Tax

by Pithisaria & Pithisaria (Set of 3 Vols.)

AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO BINDING TYPE

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[Flow of the Commentary]

o o o

The content of each (operative) Section starts with the Section portion, followed by;

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Income-tax Act, 1961

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International literature on International Tax & Transfer Pricing

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This commentary aims to help the reader comprehend the law logically, effectively,

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The authors have given a para numbering and broad subject heading in the

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Each volume provides a detailed alphabetic subject index and list of cases that help

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