For Indian citizens or a person of Indian origin, in addition to the conditions stated above, there are additional conditions to be complied based on the income earned which was inserted vide section 6(1A) by the Finance Act, 2020. This is mainly to prevent loss to the revenue on account of Indian citizens or persons of Indian origin who are constantly on the move and do not satisfy residency conditions of any tax jurisdiction. These conditions are applicable from 1 April 2020 onwards and are
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:30