Residential status

Direct Taxation

When the sec 6(1)A is applicable ?

Snehashis Mohanty

CA Inter

★ 35

29-Apr-23 12:10

542

Answers (1)

Sec 6(1)A applies when the total income exceedingly 15 lacs ( other than foreign income) during the fy shall be deemed to be resident in india in that previous year. For example if an individual leaving to abroad in 2012 and he didn't back to India his total income other than (foreign income) is 20 lacs and he is not liable to tax in that country Then sec 6(1)A will apply. Hope I am correct

Anand Sankaran

CA Inter

★ 3K+

29-Apr-23 15:00