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

© 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. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only. *Text of Income-tax Act is reproduced from Taxmann’s Income Tax Act. Copyright in Taxmann’s Income Tax Act exclusively vests in Taxmann.

Preface

T OSEWFHTRC T MHEOCNEE E H I K TRTF R R H GI C S E SYA E I D WF ET DR H J FN ET F I B UOAVGYDE H R N E P AT SR NI A X I G I S UE O ST S C E I T ONI E A T YSEDD U Y TN L I L L L U N V N T EENAA*OI A T MHOTHERTS U U C T P H R AOTBET C D I G LTO H S S N F N N R T E N L I A U O X GOAA N 0D I A NSHIT S R C D T I S I NSUE V NAD E I AMTR P A UH G I S P EJ N D T I THH I XI C NI E OS ) T EBHTTI H I DMT MTA RR C C N UCI A E OE NR R O HA I JA S W D FB T SU YN SNN G BO MAEES N I N R G T EN T I I L E NG DA E P T I ERR OIUA N V E E E E S I CV GL E S GS BHA IDAL A I C PLTSLTS AT S E A DDUALEIHE C T S C E H LUI C NC S SSASG U H E !N A U I R ET CX H O ERLS A I S U YI R NNEENWST S E I H H E T S OG N C E T E T VU I ON S E E EC S M G I R SSHTN T /I I E O A T DI I D R T N NDP FMTSE E I N S O AU L X RSI R I PMS PN HOEESR IRUE E CIDPEE A R S O RX T T AA NC GN A OT A N %V AS AI CI F i.e.

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Lord Macnaghten

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London County Council . Attorney-General

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F SDO YEDI H E E L T R T T NI E A A R R N L T S I U S OAU E MY T O A ,HH IL S N EE4WE V H D S I T I T H A C T Y PE B F M RE F N O E R V OE F T I H OO T T A N T E F S RNE O UDR O T NPE P AR P M M E U D I T S G UIN E SAI Y ) v P R S B D T E E MLXDB N N A I E UUOT L S T S OS L R O A MYAEUN C ANEMSNG I D Y O RAO EA C C O L HN NW T O I DL Y ND EENE A OEEHH T H T T U T T T TC L O O U O WN UST S BD O UER B SA TRI YEHI D L 4S T OXN O C S P BA O EI N R P #OPOTU I T E I A D T EMT R TT E S OO M PNAOA I C S R NC O ESP ) CU I S N M OhG D R 3 T O I N RP A CO I N$N PH H ,AT O4I T

LT LEEA F L EEO EEI LTH R EHB H E HLU H E W HT M WTUTTTDO M G F O O N T ORT E SN O AC A I NM ETE NS IDE R NT)E4D NEKAO A EL U0NCRAS E U O E A L A N 4 L XTHH $C 2 O W M X " E T P N T AE S R T L NX#IG A A E A A EDHOA ONHTI VS E T I S D C MNIYTHL CATI I U AHN OAWRETAR CE AMYDPSWRTA N NRGTOBNR AGI N N E N L W I E UO I CDAF T EN TN T A DL S FA L S N M E I NE O NA )UENEE I M T T SBACRDKE A R S R Y E C S O I L T SP UNT L EHUC P AS J CAI T M E B A E D C EFM T E S T UTEI S O TE EHAH O I SUT I C C C S C T C R NEE SBPN!SAUP N G I O SMOXNCSON H OH C S O E C E O R I T T A T R I ED D PT H C PDTT NA T PASBN C I E N C E OCSA H USJAO OA SERTMRABTL4TS T D T U A A O E R Y GR S TS I E S EOCNN R N E Y L N N C A H ) I EO A B D T TTS ) O T I S SM EES N GN E E N A T A S I N EL R E HR 3D SU AR OI U0 MECETL OS P E D T U G CEI VA %N XTE MN R C A V N S OR"lTT G R I N OI OT R E I L N N ' EEE T RA L CSI # SI I T DA TSPR LL LE G ALEWXMAH S A O U T A R KN O EC EN GR SEC T T NSR T R O EA X S N E M OI E L NEO I NNT EI TNDUIH B SMMNIA U DAWC#AOA FTE M E I OEN AlENT IOEH R H I X EMLIHRA D V T E R T T X T L E A R X X O T M A AA E F SN E HMl AT NA 6I .A 4T O S IT

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Scoble . Secretary of State for India

I-6

Lord Halsbury

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EERSN I R HEH O A H T T S S ENL I N N I WOB O I K DT E SRUS S E UO0S G HWEI G H 4DT MU E TS T TDOR N EANGO A R T E G N SV D E I UA T N DN HA E NIT TS SA AI H T V GN EHT I I VTO ME I H T S MHM C I ER CM LI PE L O I H SH C R CWWL E M PYDKA L C NR O RE I O T A C R E I L PU WR I W C OSA A ER RLL M PL I HI WFTEG R O H O I T T E S A HRRE I E H E R T T R N OI DR A NA S OMWI I E CHGH WRL T I CNP AEA L HIUOD ETR LN HTUMAA C A T N N R HE A I TT O I E GI R M T R A PG NIS I D N T R RI I S % H E P B T T TI OOO S N HMT P I

S DN NO UI T OA F C O I RL PB DU N0 AN EN R A E CM NX I A S R4 I E F HO T Y EM VA NE OT E CL OO T H E KW I L E H DT L U OO WT E D S R U OT I HT T A D U R E !G T I EDM HN I T A, RSE E T HKA T NV R AR I UH 0 &T E H T E G D E L W O N K C A O T E K I L O S L A D L U O W S R O H T U ! E H 4

SL ES E I H B I T C A FU N O O L GAC V NN D I N D II ADK EN R S AI T FE O OVF ROO PLE ELN A HNO T S O I TI H T U I T OD H NT GO I NC I W Y ND R UA R A RE I CE H NH A I TO DG NO AT S U C T E D E YT R A A V T I T N EO MM Y TR MA A OHT CTN TE ER S OM I C P NPM OUO CS C significant contribution of Mrs. Santosh Pithisaria and Ms. Ankita Pithisaria [B. Com. (Honours); CS Finalist student]

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M. K. PITHISARIA, ADVOCATE

CA ABHISHEK PITHISARIA

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

S N O I T I N l E $

D E N l E D v R A E Y S U O I V E R 0 h

E M O C N I L A T O T F O E P O C 3

D E V I E C E R E B O T D E M E E D E M O C N )

E M O C N I D N E D I V I $

A I D N ) N I E S I R A R O E U R C C A O T D E M E E D E M O C N )

A I D N ) N I E C N E D I S E 2

N I N O I T C E N N O C S S E N I S U B E T U T I T S N O C O T T O N S E I T I V I T C A N I A A T I R D E N #) !

Y B E D A R T N I K C O T S Y RI T OT N TE E S D S A E l LI A C T I E P AP CS FM O O R TF P I N E O CS ER R E NP OD EE l MI C OE CP NS ) "

E M O C N I L A T O T N I D E D U L C N I T O N S E M O C N )

R E D N U D E H S I L B A T S E Y L W E N F O C T TE C EE PN SO E Z R E ND I A NR OT I E S I E V R OF RN PI LS A G I N C I EK PA 3T

N I S T I N U D E H S I L B A T S E Y L W E N F O T C E PS SE E N R O N: I SC NI OM I O S I N V OO RC P% L LA A I I C C EE PP 33 ! !

D E R D N U H D E H S I L B A T S S E G YN L I WK A ET NR FE O D TN C EU PD SE E T R N NI E I SR NO OR T I S O I P V OX RE PT LN A E I C C ER PE 3P

R O S E L C I T R A N I A T R E C F O T R O P X E F O T C E P S E R N I S N O I S I V O R P L A S I G C N EI PH 3T ! "

I-15

X A T E M O C N I F O E G R A H #

D E N R E V O G S E S U O P S N E E W T E B E ME OD CO N# I L I FV O I T# N E S EE MU NG OU I T T R R OO P0 PY !B !

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

3 4 . % 4 . / #

S E S A C N I A T R E C N I S E M M A R G O R P R E T U P M O C F O G N I N A E " " S E S A C N I A T R E C N I Y L P P A O T T O N N O I T C E 3 !

N O I T A R T S I G E R H S E R F R O F E R U D E C O R 0 " !

D N A S N O I T C E S F O Y T I L I B A C I L P P A R O F S N O I T I D N O # !

N O I T A R T S I G E R R O F E R U D E C O R 0 ! !

S N O I T U B I R T N O C Y R A T N U L O V O T T GS NU I T R A T L L E A R R ST O NC OE I L S E I V OY RB PD LE A V I I C E EC PE 3R S N O I T U B I R T N O C M O R F S N O I T U T I T S N I R O S T S U R T F O E M O C N )

S E I T R A P L A C I T I L O P F O S E M O C N I O T G N I T A L E R N O I S I V O R P L A I C E P 3

S U O I G I L E R R O E L B A T I R A H C R O F D L E H Y T R E P O R P M O R F S E ES MO P OR CU NP )

E L B I D U L C N I T O N E M O C N I O T N O I T A L E R N I D E R R U C NE I M EO R C UN T I I D L A NT EO PT XN %I !

S E I R A L A S M O R F S N O I T C U D E $

D E N l E D v Y R A L A S F O U E I L N I S T l O R P h D N A v E T I S I U Q R E P h v Y R A L A 3 h

S E I R A L A 3

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

E S U O H M O R F E M O C N I M O R F E L B I T C U D E D T O N SY T T N R UE OP O MR !P

D E N I M R E T E D W O H E U L A V L A U N N !

Y T R E P O R P E S U O H M O R F E M O C N I M O R F S N O I T C U D E $

Y T R E P O R P E S U O H M O R F E M O C N )

C.—Income from house property

E M O C N I F O S D A E (

B.—[Omitted]

K A T R E D N U L A I R T S U D N I N I A T R E C FN O O TG I C EE P S2 E N R R E NT I S NA O% I S I H V T OR RO P. LN A I I C S EG PN 3I #

A.—Salaries

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. / ) 4 # % 3

Heads of income

I-16

CHAPTER IV COMPUTATION OF TOTAL INCOME

S R E N W O O C Y B D E N W O Y T R E P O R 0

D E N l E D C T E v E G R A H C L A U N N A h v Y T R E P O R P E S U O H F O R E N W / h

T N E R D E S I L A E R N U D N A T N E R F O S R A E R R A Y L RT ON F E U NQ OE I S S I B V OU RS PD LE A V I I C E EC PE 3R

3 4 . % 4 . / #

I-17

% ' ! 0

. / ) 4 # % 3

N O I S S E F O R P R O S S E N I S U B F O S N I A G D N A S T l O R 0

D.—Profits and gains of business or profession

S G N I D L I U B R O F E C N A R U S N I D N A S R I A P E R S E X A T S E T A R T N E 2

Y R E N I H C A M F O E C N A R U S N I D N A S R I A P E 2

E R U T I N R U F D N A T N A L P

N O I S S E F O R P R O S S E N I S U B F O S N I A G D N A S T l O R PD E MT OU RP F M EO MC OW CO NH )

N O I T A I C E R P E $

E C N A W O L L A T N E M T S E V N ) !

T N U O C C A T I S O P E D T N E M T S E V N ) " !

Y R E N I H C A M R O T N A L P W E N N I T N E M T S E V N ) # !

K C A B D E l I T O N N I Y R E N I H C A M S RE OT A TT N A3 L N P I A WT R EE NC NN I I TS N A EE MR TA S D E R VA NW ) $ !

E C N E A T W A O B L E A L R T N T N E E M M P P O L O L E E V V E E $ $ !

T N U O C C A T N E M P O L E V E D ET EN F U F O O CC C TA N T UN O CE CM AP O TE L N V EE MD PR OE L E B VB EU DR AD EN 4A " !

D N U & N O I T A R O T S E 2 E T I 3 ! " !

S S E N I S U B G N I P P I H S R O F S E V R E S E 2 # !

T N E M P O L E V E D D N A E C N A W O L L A N O I E A T C I N C A E R W P O E L L D A R N O O F I T S A N T I O L I I T B E I T A D A H NB E OE 2 #R "

N DI EA BT RR OE SC BF AO NE US A DC NN AI ND OO I I TR A E I P C ED R E PT EI DM DI L ER BO RF O SES BCE I ANN NAA W UO P L NL M OA O TC NN OE C I I T T MS C I TE R S T E M S VO E ND 2I !

S T H G I R Y P O C R O S T H G I R T N E H T C A R P A F E O S E N R O C T I l I I S T I N U E Q I C C A S N N O O E E R R U U T T I I D D N N E E P P X X % % !

W O H W O N K N O E R U T I D N E P X % " !

! " !

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U M M O C E L E T E T A R E P O O T E C N E C I L G N I N I A T B OS RE OC F I V ER R E US T I N D O NI T EA PC XI %N

S E M E H C S R O S T C E J O R P E L B I G I L E N O E R U T I D N E P X % # !

S S E N I S U B D E l I C E P S N O E R U T I D N E P X E F O T C E P S E R N I N O I T C U D E $ $ !

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

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4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

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IS T E S NM I DM NA R AG SO NR OP I T T A N I E C OM SP S O A L OE T V TE N D EL A MR YU AR PT FU O O YG AN I WY R YR BA EC R R UO T IF D S NN EO PT I XU %T

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DN O NI AT A SV NR E OS I T N A O I C C OF SO S S AE OM T M TA N R EG MO R YP AT PU FO O G N YI YS AR E WR C AR YCU BRO OE S EFR R USL N A T OR II D T U NU T ETA I PS N T XN F %I O " # #

T C E J O R P T N E M P O L E V E D L L I K S N O E R U T I D N E P X %

T C E J O R P N O I S N E T X E L A R U T L U C I R G A N O E R U T I D N E P X % $ # #

# # #

S E S N E P X E Y R A N I M I L E R P N I A T R E C F O N O I T A S I T R O M ! $

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Y R A T N U L O V R E D N U D E R R U C N I E R U T I D N E P XE EM FE O H C NS OT I T N A E S I M T R E OI R ME T !R ! $ $

R O F C T E

G N I T C E P S O R P N O E R U T I D N E P X E S L RA OR F E N NI OM I T N C I UA T DR EE $C %

S N O I T C U D E D R E H T /

L A R E N E '

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4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

E L B I T C U D E D T O N S T N U O M !

M U C R I C N I A T R E C N I E L B I T C U D E D T O N S T N E M Y A P R O S E S S E NC EN PA XT %S !

X A T O T E L B A E G R A H C S T l O R 0

S S E N I S U B F O E S A C E H T L NI I O SL NA OR I E T N C UI DM ER DO F R OC F T NE OG I S N I I V T OC RE PP S LO A R I C P ER PO 3F

M O R F E M O C N I ON T O I S TS N E AF VO ER L P E R R O SS MS RE E N T I S NU I B A T F R O E S CN I FA O G SD NN OA I T S I T N l lO ER $P

F O E T A R N I S E G N A H C

O T L A I T N E U Q E S N OY CC N SE NR R OU I S C I V OF RO PE G LN A A I C H EC PX 3E !

N O I T A U T C U m E G N A H C X E N G I E R O F F O N O I T A X A 4 ! !

T N E M Y A P L A U T C A N O Y L N O E B O T S N O I T C U D E D N I A T R E #

N O I T I S I U Q C A F O T S O C F O N O I T A T U P M O C R O F NS OT I E S I S V S OA RN PI A LT A R I E C EC PF 3O

S E S A C N RA I OT F R NE OC I T N A I R S E T E DS I S S NA OL CT A FI O P EA UC L N A A VH LT L U R FE H RT OO F S NT OE I S S S IA V OF RO PR LE A F I S C N EA PR 3T ! #

E C I V R E S D N A N O I T C U R T S N O C M O R F E M O C N I F O N O I T S A T T C U A PR T MN OO #C " #

L A I C N A N l C I L B U P F O E M OC CT NE I S FI E O N EA S P A CM O NC I C I NL OB I U S I P V OS RN PO I LT A U I T C I T ES PN 3I

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" " "

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S N I A G L A T I P A #

E.—Capital gains

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R E F S N A R T R O F N O I T A R E D I S N O C FE O R A EH US L A D VE LT L O U FU RQ ON F A NH OT I R S I E V H OT RO PE LR A A I C H ES PF 3O ! #

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SO E T S A A E CR NA I N SA T E B S R S U A FM O O R RF E F G S N NI AK R A T T NR OEE SDN NNO U I A L: GI A C LT RI A T SM I UO P DN AN O CI C FF % O OL A NGI ON C I I E T T P FP I 3 MH ESY XFN %O A ! '

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S E C R U O S R E H T O M O R F E M O C N )

S N O I T C U D E $

F.—Income from other sources

E L B I T C U D E D T O N S T N U O M !

X A T O T E L B A E G R A H C S T l O R 0

S T E S S A F O R E F S N A R T O N S I E R E H T E R E H W E M O C N I F O R E F S N A R 4

S T E S S A F O R E F S N A R T E L B A C O V E 2

D O I R E P D E l I C E P S A R O F E L B A C O V E R R I R E F S N A R 4

D E N l E D v R E F S N A R T E L B A C O V E R h D N A v R E F S N A R 4 h

E S U O P S F O E M O C N I E D U L C N I O T L A U D I V I D C T NE I D FL OI H EC MR OO CN NI )M

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

R E C l F / N O I T A U L A 6 O T E C N E R E F E 2 !

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S T I D E R C H S A #

S T N E M T S E V N I D E N I A L P X E N 5

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E R U T I D N E P X E D E N I A L P X E N 5

C T E Y E N O M D E N I A L P X E N 5

C T E

E M U L O 6

See

3 4 . % 4 . / #

I-21

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

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R E H T O N A M O R F E M O C N I T S N I A G A D A E H E N O M O R F S S O L F O F F O T E 3

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N UI CE Y CC T A R N E FA P O W O FO R F L P O L E TA S S E N U E S O S O S I DT H O NI A L A M S C O S DE E R RP R N F I AE S S W DC S O U R T B O D L E F F FER B O O YR E R F F F R G OR F O O ASE B T E T CA E ONM S S T E D D GUD N N N R A A IDO N T D D AAN L R R E O SI A A RS T OA W W R R SLM N O F O O DA F IT EG S Y Y V I AL R R R R OLA A A RUM # # 0MA ! "

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N UI CE CC AN FA O W F O FL O LS K TAN E NA S O B I DT NA E AII V C T EA DR RP R A E WEP RDO ODO F E BC YR F R R O O A SN CB O AI ON T T A GUI S NDN I NA T A AG L R E SO R S E SOR NLS ODS I E E S T I N A V I OLS RUU 0MB " !

S S E N I S U B N O I T A L U C E P S N I S E S S O ,

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S E S S O L R O F N R U T E R F O N O I S S I M B U 3

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A.—General

2012

79A. No set off of losses consequent to search, requisition and survey

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

See

I-22

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

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E M U L O 6

See

3 4 . % 4 . / #

I-23

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(

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G N I S U O H M O R F S N I A G D N A S T l O R P FS O E S TA C EC PN SA I E T R R E NC I N NI OS I T T C C UJ E DO ER $P

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LE A R I U R T T S C UU DT R NS I A R MF ON RI F SN NI I A D GE G DA NG AN SE T l S OE RI S PR FP O R E TT C EN PE SRC E T OE R NST I N SGE NNM I OK I AP T T C O R L UE E DDV ENE $UD ! )

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E M U L O 6

See

C.—Deductions in respect of certain incomes

I-24

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1 1

= & % 7

F O S R O H T U A F O E M O C N I L A N O I S S S E E G F A O U RG PN FA O L TN C A EI PD SN E ) R N NI I S NK OO I T O C UB T DX EE $T ! 1 1

F O S R O H T U A F O C T E E M S OK CO NO I YB T T L X A YE OT RN FA O H TT C R EE PH ST E O R S NK I O NO OB I T N C I UA T DR EE $C " 1 1

N I A C T T R EE CS R ME H OC RA F E NT OR S I T O A S RS EE NO F UR MP EF RO E FS OA TC C E EH PT SN EI RS E NC I R U NO OS I T N C G UI E DR EO $F

R O F D E V I E C E R N O I T A R E N U MA I ED R N F) O E D TI S C ET PU SO E D R E R E ND I N E NR OS I TE C C UI V DR EE $S ! 2 2

S T N E T A P N O Y T L A Y O R F O T C E P S E R N I N O I T C U D E $ " 2 2

N G I E R O F M O R F E M O C N I L A N O I S S E F O R PS FE O S TA C C EN PI SA E T R R E NC I NN OI I S TE C C UR DU EO $S 2 2

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

4 4 3 4

F O E S A C N I S T I S O P E D N O T S E R E T N I F O T C E P S E R S N NE I Z NT I OI I C T C R UO I DN EE $S

" 4 4

S G N I V A S N I S T I S O P E D N O T S E R E T N I F O T C E P S E R N I N OT I T N C U UO DC EC $A

CA.—Deductions in respect of other incomes

! 4 4

E M U L O 6

See

3 4 . % 4 . / #

I-25

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

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

D.—Other deductions

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ; CHAPTER VI-B RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

! 6 6

T N E D I V S O L R A U P O D T I V N I O D I N T I U N I B I R A T T R N E O C C F A O I E M S E A R C P N E I C X N A A T R U E S M N O I C E N F I I L F N O C OT EE E T T AD A B BN E EU 2 2F !

& % 2 7 4 # ! / . % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

X A T N O I T C A S N A R T S E I T I R U C E S F O T C E P S E R N I E T A B E 2

E C N A V D A N I R O S R A E R R A N I D I A P S I C T E Y R A L A S N E H W F E I L E 2

S E I R O T I R R E T D E l I C E P S R O S E I R T N U O C N G I E R O F H T I W T N E M E E R G !

CHAPTER IX DOUBLE TAXATION RELIEF

2379

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

X A T E M O C N I G N I T U P M O C N I D E W O L L A E B O T E T A B E 2

B.—Relief for income-tax

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

A.—Rebate of income-tax

F & O % Y D 7 OY BD RO OB SR NO ON 4 S # O R I ! E T A PI FC O O S N / S OA . I T E A H I % T C # O F . SO S ! E A . NM ) & AO C FN % O I ( RE 4 E H BT 9 M N " EI S ML $ A % = FU 4 OD 4 EI ) R V I - AD / HN ; 3I O# T CHAPTER VII INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

6 6 6

N E E W T E B TF N E EL I ME ER EN R O G I T AA FX O A TT N E L EB MU NO RD E R VO OF 'S LN A O R I T T N A I EC #O S YS BA ND OE I l T I P C OE DP !S

E M U L O 6

See

I-26

CHAPTER VIII REBATES AND RELIEFS

% ' ! 0

SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

N O I T C A S N A R T L A N O I T A N R E E T C N I I R P MH OT RG F N E EL M S OM CR NA I O FT O D NR OA I G T E A R T U G PN I MV OA #H !

E S I R P R E T N E D E T A I C O S S A F O G N I N A E -

N O I T C A S N A R T L A N O I T A N R E T N I F O G N I N A E -

N O I T C A S N A R T C I T S E M O D D E l I C E P S F O G N I N A E ! "

E C I R P H T G N E L S M R A F O N O I T A T U P M O # #

O T D R A O " F O R E W O 0 " #

S E L U R R U O B R A H E F A S E K A M R E C l F / G N I C I R 0 R E F S N A R 4 O T E C N E R E F E 2 ! # T N E M E E R G A G N I C I R P E C N A V D ! # #

T N E M E E R G A G N I C I R P E C N A V D A O T T C E F F % $ #

S E S A C N I A T R E C N I T N E M T S U J D A Y R A D N O C E 3 % #

D N A N O I T A M R O F N I F O G N I H S I N RS UN FO DS R NE AP GN NI I A P T ER EE KC EY CB NT AN NE EM T N U I C A O -D

S N O S R D E E Pl I YC BE DP ES HR SO I N N RI O UT FC EA S BN OA T R TT N L A AN T N O UI OTN A O CN I CR T AE C T A NN S AI N OA MT R ONT RIC F GI T TI NS R E OR E M PT EN O 2E D

F O N O I T A T U P M O C O T T N A V E L E R S M R E T C T NE I A T E R C E I CR FP O H T SG NN OE I L T I S N lM ER $A &

N I G N I T L U S E R S N O I T C A SS NT AN RE T D I YS BE R XN AO T EN MO OT CE NM I O C FN O I EF CO NR E AF DS I N O A VR !T

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

S N O S R E P H T I W S N O I T C AA S E NR AA R T L A FN O O TT I C C EI PD SS E I R R U NJ I D SE E l R I UT SO A EN N MI LD A E I T C A EC PO 3L !

S E S A C N I A T R E C N I N O I T C U D E D T S E R E T N I N O N O I T A T I M I , "

E L U 2 E C N A D I O V ! I T N ! L A R E N E ' F O Y T I L I B A C I L P P !

T N E M E G N A R R A E C N A D I O V A E L B I S S I M R E P M )

E C N A T S B U S L A I C R E M M O C K C A L O T T N E M E G N A R R !

T N E M E G N A R R A E C N A D I O V A E L B I S S I M R E P M I F O S E C N E U Q E S N O #

Y T R A P G N I T A D O M M O C C A D N A N O S R E P D E T C E N N O C F O T N E M T A E R 4

GENERAL ANTI-AVOIDANCE RULE

S T S I X E T N E M E E R G A O N H C I H W H T I W S E I R T N U O #

. / ) 4 # % 3

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

S E N I L E D I U G F O G N I M A R &

S N O I T I N l E $

E M U L O 6

See

3 4 . % 4 . / #

I-27

CHAPTER X

CHAPTER X-A

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ; ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

O T

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

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

DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

E M O C N I S E D U L C N I E M O C N I L A T O T EE R L E B HA WY XA AP T S FI O X A NT OO I T N A NH I C MI RH E W T E N $O

S E S A C N I A T R E C N I S N I A G L A T I P A C M R E T T R O H S N O X A 4 !

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

S E S A C N I A T R E C N I S N I A G L A T I P A C M R E T G N O L N O X A 4 !

S E S A C H C R A E S F O T N E M S S E S S A K C O L B F O E S A C E H T N I X A 4

E H T N I = S E & E F % E 7 C I V & R E % S L 4 7 A C # I ! N H C 4 E / T . # ! D N % % A S # # Y E I . . T N LA ! ! A . . Y P ) ) O & & RM O % % S C ( ( D 4 4 NN G EI 9 9 D E " " I R V $ $ I O % % DF F 4 4 4 4 NO ) ) OE - - XS / / AA ; ; 4C !

Y C N E R R U C N G I E R R OE F F NS I N DA R ET S A R I HE CH R UT PM SO T R I F N UG N I MS OI R RA F S EN MI A OG CL NA I T I NP OA XC AR 4O

SG T N P I I S E I CR EA 2S N YI R A OG T I S L A OT PI EP $A LC A BR OO L Y 'C RN OE SR DR NU OC B N G MI R OEF E R RO S F N EFA MNR T OIR D CE I NS E I H NAT H OC M XR O AUR 4PF

# !

SG T N P I I S E I CR EA 2S N I YA R OG T L I A S T OI PP EA $C R LO A BY C ON L 'E R R MU OC RN F GR I E E ER F S MON OFA R C T N NI I R DE I EH NS OAT H CM XR O AUR 4PF ! # !

" !

M O R F R E SF R S ON T S A E R VT R NI ) E LH A NT OM I O T R U F T I G T S N I NS ) I R NA GS I E N I R OA &G L A FT O I P EA MC OR CO NS I E I NI T OR U XC AE 4S

$ !

S S E N I S U B E C N A R U S N I E F I L F O S N I A G D N A S T l O R P N O X A 4 "

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

! "

S E I N A P M O C C I T S E M O D N I A T R E C F O E M O C N I N O X A 4 ! ! "

E M U L O 6

See

I-28

CHAPTER XI

CHAPTER XII

% ' ! 0

. / ) 4 # % 3

SYT E A CNH AAW F R O SSE E R E L U Z M T Z AA UG N PR DER RHO OT M WOR SDO S NF OA Y RS N C EA SMF E AO I R G G E DN T T RT I O A T L CE MSB OE R RCO F A G SRN G EI NR S L I N OB NHM I A G WN G RR NIO D E OU V TE L XC R AN OO 4I SS " "

S N O I T A I C O S S A S T R O P S R O N E M S T R O P S T N E D I S E R N O N N O X A 4 ! " "

S D N YU T I & U L QA EU DT EU DNF EO NR EO PA OI D N N) AF FO O T S U SR T I 4 N T UI N M5 OE RH F T F EO MD ON CU NF I D NE OT N E XI AR 4O " " "

S E S A C N I A T R E C N I D E X A T E B O T S N O I T A N O D S U O M Y N O N ! # " "

A P M O C N G I E R O F M O R F D E V I E C E R S D N E D I V I D N I A T R E C N O S XE AI 4N $ " "

S E I N A P M O C C I T S E M O D M O R F D E V I E C E R S D N E D I V I D N I A T R E C N O X A 4 ! $ " "

R$ O N O NT I OC I T E C S ER S RO O# N NO OI I T T C C E ES S R NO I O" T D EN R O R I E T F C E E R S ER MO O! C N I N NO OI T XC AE 4S % " "

T N E T A P M O R F E M O C N I N O X A 4 & " "

S T I D E R C N O B R A C F O R E F S N A R T M O R F E M O C N I N O X A 4 ' " "

2964 115BBI. Specified income of certain institutions

3005

115BBH. Tax on income from virtual digital assets

S N O I T I N l E $ #

N O N F O E M O C N I L A T O T F O N O I T A T U P M O C R O F N O I S I V O RS PT LN A E I C D I ES PE 3R $

S N I A G L A T I P A C M R E T G N O L D N A E M O C N I T N E M T S E V N I N O X A 4 %

O T T O N S T E S S A E G N A H C X E N G I E R O F F O R E F S N A R T N O S N I A G L A T I P A # &

S E S A C N I A T R E C N I D E G R A H C E B

S E S A C N I A T R E C N I D E L l E B O T T O N E M O C N I F O N R U T E 2 '

N E V E S E S A C N I A T R E C N I ET L N B E AD L I I A S VE AR ES BE OM T O RC E E T B P AE HE S #S RE E S DS NA UE H TT l ER E NT EF "A (

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

S E I N A P M O C N I A T R E C O T G N I T A L E R S N O I S I V O R P L A I C E P 3 *

S E I N A P M O C N I A T R E C O T G N I T A L E R E M O C N I D E M E E $

! *

E M U L O 6

F E W T C ! E C N A N I & E H T Y B D E T R E S N I E B L L A H 3

1-4-2023.

S E I T E I C O S E V I T A R E P O O C T N E D I S E R N I A T R E C F O E M O C N I N O X A 4 $ ! "

CHAPTER XII-B SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES

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 " ! "

See

3 4 . % 4 . / #

I-29

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

S N O S R E P N I A T R E C Y B X A T F O T N E M Y A P Y RN OA F SP NM OO I S C I V A ON RA PH LT A I R C E EH PT 3O

$ *

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

% *

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

CHAPTER XII-BA SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY

# *

R E T P A H # S I H T N I N O I T A T E R P R E T N ) & *

Y N A P M O C N G I E R O F F O HY CN NA AP R BM O NC AN I D A I ND ) N N) AY FR O A I ND OS I I S B R U E VS NO T ON #I

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

' *

A I D N ) N I T N E D I S E R E B O T D I A S Y N A P M O C N G I E R O & ( *

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

S E I N A P M O C C I T S E M O D F O S T l O R P D E T U B I R T S I D N O X A 4 /

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 ! % % *

CHAPTER XII-C SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

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 " *

CHAPTER XII-BC SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA

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 ! ! *

C I T S E M O D Y B X A T F O

T N E M Y A P N O N R O F E L B A Y AS PE I TN S A E P R E M T O N C ) 0

T L U A F E D N I E B O T D E M E E D S I Y N A P M O C N E H 7 1

E M U L O 6

See

I-30

% ' ! 0

. / ) 4 # % 3

# 1

T L U A F E D N I E E S S E S S A E B O T D E M E E D S I Y N A P M O C N E H 7

Y N A P M O C Y B X A T F O T N E M Y A P N O N R O F E L B A Y A P T S E R E T N ) " 1 S R E D L O H T I N U O T E M O C N I D E T U B I R T S I D N O X A 4 2

X A T F O T N E M Y A P N O N R O F E L B A Y A P T S E R E T N ) 3

N I E E S S E S S A N A E B O T D N U F L A U T U M R O A I D N ) F O T S U T RL 4U TA I F N E 5D 4

CHAPTER XII-E SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

# 4

T L U A F E D N I E E S S E S S A E B O T T S U R T N O I T A S I T I R U C E 3 X A T F O T N E M Y A P N O N R O F E L B A Y A P T S E R E T N ) " 4

& 4

T L U A F E D N I E E S S E S S A E B O T D E M E E D S I N O I T U T I T S N I R O T S U R T N E H 7

N O I T U T I T S N I R O T S U R T Y B X A T F O T N E M Y A P N O N R O F E L B A Y A P T S E R E T N ) % 4

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

! 5

" 5

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

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

! 1

E M U L O 6

See

3 4 . % 4 . / #

I-31

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

F O S S E N I S U B E H T M O R F S N I A G D S NP AI SH T S l G ON RI PY F FI O L A NU OQ I T G A N T I U T PA R ME OP #O

S P I H S G N I T A R E P /

# 6

Y N A P M O C G N I Y F I L A U 1

$ 6

P I H S G N I Y F I L A U 1

X A T E G A N N O T R E D N U E M O C N I F O N O I T A T U P M O C F O RE E NM NE AH C -S

% 6

" 6

B.—Computation of tonnage income from business of operating qualifying ships

! 6

S T S O C N O M M O C F O T N E M T A E R 4 * 6

E M O C N I E G A N N O T F O N O I T A T U P M O #

E M O C N I G N I P P I H S T N A V E L E 2 ) 6 ' 6

C T E N O I T A R E P O T N I O J F O E S A C N I N O I T A L U C L A # ( 6 E M O C N I E G A N N O 4 & 6

+ 6

N O I T A I C E R P E $

, 6

C T E F F O T E S D N A N O I T C U D E D F O N O I S U L C X E L A R E N E '

S S O L F O N O I S U L C X % 6

. 6

S T E S S A X A T E G A N N O T F O R E F S N A R T M O R F S N I A G E L B A E G R A H #

/ 6

" * N O I T C E S F O S N O I S I V O R P M O R F N O I S U L C X %

0 6

E M E H C S X A T E G A N N O T R O F G N I T P O F O E M I T D N A D O H T E -

1 6

E C R O F N I N I A M E R O T N O I T P O X A T E G A N N O T H C I H W R O F D O I R E 0

2 6

E M E H C S X A T E G A N N O T F O L A W E N E 2

3 6

S E S A C N I A T R E C N I E M E H C S X A T E G A N N O T R O F T P O O T N O I T I B I H O R 0

C.—Procedure for option of tonnage tax scheme

5 6

Y N A P M O C X A T E G A N N O T R O F T N E M E R I U Q E R G N I N I A R T M U M I N I -

T N U O C C ! E V R E S E 2 X A 4 E G A N N O 4 O T S T l O R P F O R E F S N A R 4 4 6

D.—Conditions for applicability of tonnage tax scheme

E G A N N O T F O N I R E T R A H C R O F T I M I , 6 6

8 6

E G A N N O T F O N O I T A N I M R E T E $

S T N U O C C A F O T I D U A D N A E C N A N E T N I A 7 6

9 6

N O I T A M A G L A M !

: 6

R E G R E M E $

E.—Amalgamation and demerger of shipping companies

S N O I T I N l E $ 6

E M U L O 6

See

A.—Meaning of certain expressions

I-32

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

% ' ! 0

. / ) 4 # % 3

F.—Miscellaneous

S T l E N E B E G N I R & " 7

S T l E N E B E G N I R F F O E U L A 6 # 7

S T l E N E B E G N I R F F O N R U T E 2 $ 7

T N E M S S E S S ! % 7

C.—Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof

T N E M S S E S S A T N E M G D U J T S E " & 7

T N E M S S E S S A G N I P A C S E S T l E N E B E G N I R & ' 7

D E P A C S E E V A H S T l E N E B E G N I R F E R E H W E C I T T O N NE FM O S S EE US SS S A ) ( 7

X A T T l E N E B E G N I R F F O T N E M Y A 0 ) 7

S T l E N E B E G N I R F F O T C E P S E R N I X A T E C N A V D ! * 7

S T l E N E B E G N I R F F O N R U T E R G N I H S I N R U F N I T L U A F E D R O F T S E R E T N ) + 7

E H T M O R F R E Y O L P M E E H T Y B X A T T l E N E B E G N I R F F O E YE R E Y VO OL CP EM 2E ! + 7

E E Y O L P M E Y B X A T F O T N E M Y A P D E M E E $ " + 7

T C ! S I H T F O S N O I S I V O R P R E H T O F O N O I T A C I L P P ! , 7

E T A D N I A T R E C A R E T F A Y L P P A O T T O N ( ) ) 8 R E T P A H # 7

S E I T I R O H T U A X A T E M O C N )

S E I T I R O H T U A X A T E M O C N I F O T N E M T N I O P P !

S E I T I R O H T U A X A T E M O C N I F O L O R T N O #

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

A.—Appointment and control

S N O I T I N l E $ 7

X A T T l E N E B E G N I R F F O E G R A H # ! 7

B.—Basis of charge

E M E H C S X A T E G A N N O T M O R F N O I S U L C X % # : 6

A.—Meaning of certain expressions

X A T F O E C N A D I O V ! " : 6

G.—Provisions of this Chapter not to apply in certain cases

S P I H S G N I Y F I L A U Q E T A R E P O O T G N I S A E C Y L I R A R O P M E T F O T C E F F % ! : 6

R E T R A H # S R E Y A P X A 4 !

E M U L O 6

See

3 4 . % 4 . / #

I-33

CHAPTER XII-H INCOME-TAX ON FRINGE BENEFITS

CHAPTER XIII INCOME-TAX AUTHORITIES

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

S E I T I R O H T U A X A T E M O C N I F O N O I T C I D S I R U * B.—Jurisdiction

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

S R E C l F / G N I S S E S S ! F O N O I T C I D S I R U *

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

S E S A C R E F S N A R T O T R E W O 0

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

E C l F O N A F O T N E B M U C N I F O E G N A H #

S E I T I R O H T U A X A T E M O C N I F O N O I T C I D S I R U J S S E L E C A &

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

C T E E C N E D I V E F O N O I T C U D O R P Y R E V O C S I D G N I D R A G E R R E W O 0

E R U Z I E S D N A H C R A E 3

C.—Powers

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $= % ( 4 9 " & $ %% 4 47 ) - / ;

C T E T N U O C C A F O S K O O B N O I T I S I U Q E R O T S R E W O 0 !

S T E S S A D E N O I T I S I U Q E R R O D E Z I E S F O N O I T A C I L P P ! "

N O I T A M R O F N I R O F L L A C O T R E W O 0

Y E V R U S F O R E W O 0 !

N O I T A M R O F N I N I A T R E C T C E L L O C O T R E W O 0 "

X A T E M O C N I D E B I R C S E R P Y B N O I T A M R O F N I R O F L L A C Y OT T I R RO E H WT OU 0A #

S E I N A P M O C F O S R E T S I G E R T C E P S N I O T R E W O 0

R LSE A I N R MO E I NMS EO S I '# RFM OI EM T O C H E## R R LLE I $AAN P P I RI O C C ON I NS LI I S A I RR R 00M E RM NRO EO O 'TR# C E RENT ORO N I T IO I $S C S* ERI R O D I $RMN LOMA T A O C R PE # E I R N C F I E N$ O I I I H S R L 0A #S I PR FI M O C O NRM RI E EO R W0 N# OR ORI 0O SO

N O I T A M R O F N I F O N O I T C E L L O C S S E L E C A & !

E M U L O 6

See

I-34

% ' ! 0

E M O C N I F O N R U T E 2

CHAPTER XIV PROCEDURE FOR ASSESSMENT

R E B M U N T N U O C C A T N E N A M R E 0 !

R E B M U N R A A H D A ! F O G N I T O U 1 ! !

N R U T E 2 X A 4 H G U O R H T S N R U T E R F O N O I S S I M B U S R OS F R EE R MA EP HE CR 30 "

S T N E M U C O D G N I H S I N R U F H T I W E S N E P S I D O T DN RR A U OT E "R FH O T I RW E WC OT 0E #

M R O F C I N O R T C E L E N I N R U T E R F O G N I L I & $

D E l I R E V E B O T M O H W Y B N R U T E 2

o o

T N E M S S E S S A F L E 3 !

4 . % $ . % ! 3 7 ! , . / ) 4 ! 8 ! 4 % ( 4 9 " $ % 4 4 ) / ;

4 # !

3502

140B. Tax on updated return

S E E S S & E % S S 7 A G N T I C E 4 P # S ! E % R # N . O ! I T . A ) M & R % O F ( N 4 I 9 F " O E $ R % U S 4 O 4 L ) C - S / I ; $ D.—Disclosure of information

L A I C I D U J E B O T S E I T I R O H T U A X A T E M O C N I E R O F E B SS G G NI N I D D EE EE CC OO RR 0P

. / ) 4 # % 3

= & % 7

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

T N E M S S E S S A E R O F E B Y R I U Q N )

R E C l F / N O I T A U L A 6 Y B S T E S S A F O E U L A V F O N O I T A M I T S % !

N O I T A U L A 6 R O Y R I U Q N I S S E L E C A & "

T N E M S S E S S !

T N E M S S E S S A T N E M G D U J T S E "

N I S N O I T C E R I D E U S S I O T R E N O I S S I M M O # T N I O S *E S FA OC N RI EA T WR OE 0C !

T N E M S S E S S ! S S E L E C A & "

N I R E N O I S S I M M O # R O R E N O I S S I M M O # L A P I C N I R 0 S OE T S EA CC NN EI R A E T F R E E 2C

! "

L E N A P N O I T U L O S E R E T U P S I D O T E C N E R E F E 2 #

G N I T N U O C C A F O D O H T E

S E S A C N I A T R E C N I G N I T N U O C C A F O D O H T E !

E M O C N I N I A T R E C F O Y T I L I B A X A 4 "

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

T N E M S S E S S A G N I P A C S E E M O C N )

E M U L O 6

See See

3 4 . % 4 . / #

I-35

3 4 . % 4 . / #

F O E U S S I E R O F E B Y T I N U T R O P P O G N I D I V O R P N YO R I I T U C QE NS I R E GD NN I T U C UE DC I NT OO #N

o o

E C I T O N R O F T I M I L E M I 4

N A F O E C N A U S R U P N I S I T N E M S S E S S A E R E H W C T SE E S L A A CE RP OP F A NN OO I S R I V E OD RR 0O

E C I T O N F O E U S S I R O F N O I T C N A 3

T N E M S S E S S A G N I P A C S E E M O C N I F O T N E M S S E S S A S S E L E C A & !

S N O I S I V O R P R E H T /

T N E M S S E S S A E R T N E M S S E S S A F O N O I T E L P MN OI O CT A RT OU F P TM I MO IC L E ER MD IN 4 A

N O I T I S I U Q E R R O H C R A E S F O E S A C N I T N E M S S E S S ! !

o ! N O I T C E S R E D N U T N E M S S E S S A F O N O I T E L P M O C R O F T I M I L E M I 4 "

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

o R O H C R A E S F O S E S A C N I T N E M S S E S S A R O F Y R A S S E C E N L A V ON RO PI PI T AS I RU OQ I R E 0R $

E K A T S I M F O N O I T A C l I T C E 2

S T N E M D N E M A R E H T /

o o

D N A M E D F O E C I T O .

S S O L F O N O I T A M I T N )

E C I T O N F O E C N A U S S I D N A S T N E M D N E M A N O I T A C l I T N C O ET I R A SM S E I L T E N CI AR &O !

M R l F O T N E M S S E S S A F O N O I T A M I T N )

CHAPTER XIV-A SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

W A L F O N O I TT R S U E UO Q# LE A M CE I T R N P EU D3 I SR MO IT A R L U C EO E# S H S G E I S ( S A E NR EF O HE WB EG R N UI DD EN CE OP RS 0I !

L A C I T N E DT I R NU AO # E UE NM EE VR EP R U Y3 BE R LO A F EE PB PG AN I ND AN E NP I S NI EW HA WL F EO R UN O DI ET CS OE RU 0Q

! !

S N O I T I N l E $ "

E M U L O 6

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% ' ! 0

T N E M S S E S S A D E P A C S E S A H E M O C N I E R E H W E C I T O N F O E U S S )

! . / ) 4 # % 3

CHAPTER XIV-B SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

3788

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

3773

156A. Modification and revision of notice in certain cases

3672

148B. Prior approval for assessment, reassessment or recomputation in certain cases

I-36

% ' ! 0

. / ) 4 # % 3

! "

H C R A E S F O T L U S E R A S A E M O C N I D E S O L C S I D N U F O T N E M S S E S S !

" "

D O I R E P K C O L B E H T F O E M O C N I D E S O L C S I D N U F O N O I T A T U P M O #

# "

T N E M S S E S S A K C O L B R O F E R U D E C O R 0

$ "

N O S R E P R E H T O Y N A F O E M O C N I D E S O L C S I D N 5

% "

T N E M S S E S S A K C O L B F O N O I T E L P M O C R O F T I M I L E M I 4

E E S S E S S A E V I T A T N E S E R P E 2

E E S S E S S A E V I T A T N E S E R P E R F O Y T I L I B A I ,

D I A P X A T R E V O C E R O T E E S S E S S A E V I T A T N E S E R P E R F O T H G I 2

T N E G A S A D E D R A G E R E B Y A M O H 7

N W O N K N U S E I R A I C l E N E B F O E R A H S E R E H W X A T F O E G R A H #

T S U R T L A R O F O E S A C N I X A T F O E G R A H # !

E L B A E G R A H C S I E M O C N I T S U R T F O T R A P E R E H W E S A #

D E R R A B T O N Y R E V O C E R R O T N E M S S E S S A T C E R I $

E V I T A T N E S E R P E R F O S E S A C N I Y T R E P O R P T S N I A G A SS E E I E D S ES ME S ES 2A

M R l A F O E S A C E H T N I X A T F O E G R A H # !

F O N O I T A I C O S S C A T NE I SN R W E O BN MK EN MU S FL O A SU E D R I A V I HD SN EI R F E O HY WD XO AB T R FO O S EN GO R S A R HE #P "

N I P I H S R E N T R A P Y T I L I B A I L D E T I M I L F O S R E N T R A P FN O O I YT T A ID L I I B U AQ I I , L #

S R O T U C E X %

E.—Executors

S E V I T A T N E S E R P E R L A G E ,

DD.—Firms, association of persons and body of individuals

E T A D N I A T R E C R E T F A Y L P P A O T T O N R E T P A H # ) "

D.—Representative assessees - Miscellaneous provisions

T C ! S I H T F O S N O I S I V O R P R E H T O F O N O I T A C I L P P ! ( "

C.—Representative assessees - Special cases

T N E M S S E S S A K C O L B E H T E K A M O T T N E T E P M O C Y T I R O H T U ! ' "

B.—Representative assessees - General provisions

S E S A C N I A T R E C N I Y T L A N E P D N A T S E R E T N I F O Y V E , ! & " A.—Legal representatives

D E S O P M I R O D E I V E L E B O T T O N S E I T L A N E P D N A S T S E R E T N I N I A T R E # & "

D I A P X A T R E V O C E R O T R O T U C E X E F O T H G I 2

E M U L O 6

See

3 4 . % 4 . / #

I-37

CHAPTER XV LIABILITY IN SPECIAL CASES

3 4 . % 4 . / #

F.—Succession to business or profession

H.—Profits of non-residents from occasional shipping business

I.—Recovery of tax in respect of non-residents

A I D N ) G N I V A E L S N O S R E P F O T N E M S S E S S !

J.—Persons leaving India

G.—Partition

S T E S S A S I H M O R F T N E D I S E R N O N F O T C E P S E R N I X A T F O Y R E V O C E 2

JA.—Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

R DL A I V U I C D I T NR I A FP O YA DR OO BF RD OE SM NR OO SF R N E O PS R FE O P NL OA I C T I A D I I C OR SU J S E L A S A O FC I P O R lU TI T N ERP A R MR O SO T S N E SE S L A S V !UE !

K.—Persons trying to alienate their assets

D I O V A O T Y T R E P O R P R E F S N A R T O T Y L E K I L S N O S R E P F O T N E M S S E S X S A !T

S S E N I S U B D E U N I T N O C S I $

D E U N I T N O C S I D S S E N I S U B R O D E V L O S S I D N O I T A I C O S S !

N O I T A D I U Q I L N I Y N A P M O #

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

K R O W C I T S I T R A R O Y R A R E T I L R O F S E E F T H G I R Y P O C R O S E I T L A Y O 2

W O H W O N K R O F N O I T A R E D I S N O # !

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

O.—[Omitted]

S T N E D I S E R N O N F O S S E N I S U B G N I P P I H 3

N.—Special provisions for certain kinds of income

3863 170A. Effect of order of tribunal or court in respect of business reorganisation

Y L I M A F D E D I V I D N U U D N I ( A F O N O I T I T R A P R E T F A T N E M S S E S S !

M.—Private companies

H T A E D N O N A H T E S I W R E H T O S S E N I S U B O T N O I S S E C C U 3

E M U L O 6

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% ' ! 0

. / ) 4 # % 3

L.—Discontinuance of business, or dissolution

I-38

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. / ) 4 # % 3

o o o

Y B E L B A Y A P X A T R O F S R E N T R A P F O Y T I L I B A I L L A R E V E S D N A T N M I R O *l !

D E U N I T N O C S I D S S E N I S U B R O D E V L O S S I D M R I &

S M R l F O S T N E M S S E S S A T S A P O T E L B A C I L P P A S N O I S I V O R 0 !

T N E M Y A P E C N A V D A D N A E C R U O S T A N O I T C U D E $

T N E M Y A P T C E R I $

o o

Y R A L A 3

B.—Deduction at source

M R l R E H T O N A Y B M R l E N O F O N O I S S E C C U 3

A.—General

M R l A F O N O I T U T I T S N O C N I E G N A H #

C.—Changes in constitution, succession and dissolution

= ;

A.—Assessment of firms

= =

H T I W & D & E I % % L P 7 7 M O C T O 4 4 N # # ! ! % % # # N . . O I ! ! T . . C ) & ) M E & R S % % l N ( ( A E 4 4 S H 9 9 A W T " " T N N $ $ E E % % M 4 4 M S S 4 4 S S ) ) E E - - S S / / S S ; ; ! !

E E Y O L P M E N A O T E U D E C N A L A B D E T A L U M U C C A F O T N E M Y A 0 !

S E I T I R U C E S N O T S E R E T N )

S D N E D I V I $

v S E I T I R U C E S N O T S E R E T N ) h N A H T R E H T O T S E R E T N ) !

E L Z Z U P D R O W S S O R C R O Y R E T T O L M O R F S G N I N N I 7 "

E C A R E S R O H M O R F S G N I N N I 7

" "

S R O T C A R T N O C O T S T N E M Y A 0 #

N O I S S I M M O C E C N A R U S N ) $

Y C I L O P E C N A R U S N I E F I L F O T C E P S E R N I T N E M Y A 0

! $

A I C O S S A S T R O P S R O N E M S T R O P S T N E D I S E R N O N O T S T N E MS YN O AI 0T %

S G N I V A 3 L A N O I T A . R E D N U S T I S O P E D F O T C E P S E R NC I T SE T N E EM ME YH AC 03

L A U T U Y B S T I N U F O E S A H C R U P EA R I D FN O ) TF N O UT OS CU CR A4 T NI ON S5 T R N EO MD YN AU 0& &

% %

E M U L O 6

See

3 4 . % 4 . / #

I-39

CHAPTER XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS

CHAPTER XVII COLLECTION AND RECOVERY OF TAX

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

S T E K C I T Y R E T T O L F O E L A S E H T N O C T E N O I S S I M M O # '

E G A R E K O R B R O N O I S S I M M O # (

o o

" )

D R E E D H I T V O I D Y N T R U E U P D O R N P I ( E L R B O A S V L O A M U D M I V I I N D I N A I T R N E I A C T F R O E D C RN E A Y F L B S L T NA AR N R E U R T T L NU F OC O TI R T N N G EA EY ML T M I N N YA YM E A AA H 0 2 0T F ) ! )

T N E M E E R G A D E l I C E P S R E D N U T N E M Y A 0 # )

S E C I V R E S L A C I N H C E T R O L A N O I S S E F O R P R O F S E E & *

S T I N U F O T C E P S E R N I E M O C N ) +

o o

= N I A T R E C F O & % N O 7 I T I S I U Q 4 C # A N ! O % N # O . I ! T A . S ) N Y & T ER % PE ( MP O 4 OR 9 CP " FE O L $ T B % N A 4 EV 4 ) MO - YM / AM ; 0I , ! ,

D N U F T B E D E R U T C U R T S A R F N I M O R F T S E R E T N I F O Y A W Y B E M O C N ) " ,

T S U R T S S E N I S U B A F O S T I N U M O R F E M O C N I N I A T R E # ! " ,

D N U F T N E M T S E V N I F O S T I N U F O T C E P S E R N I E M O C N ) " " ,

T S U R T N O I T A Z I T I R U C E S N I T N E M T S E V N I F O T C E P S E R N I E M O C N ) # " ,

Y N A P M O C N A I D N ) M O R F T S E R E T N I F O Y A W Y B E M O C N ) # ,

o T N E M N R E V O ' D N A S D N O B N I A T R E C N O T S E R E T N I F O Y A W YS BE I ET I MR OU CC E NS ) $ ,

U D N I ( R O S L A U D I V I D N I N I A T R E C Y B S M U S N I A Y T L I R E M CA FF O D TE N D EI V MI YD AN 0U

H S A C N I S T N U O M A N I A T R E C F O T N E M Y A 0 .

O T R O T A R E P O E C R E M M O C E Y B ST MN UA SI P NI C I T A R T A R E P CE FC O R TE N EM MM YO AC 0E /

N E Z I T I C R O I N E S D E l I C E P S F O E S A C N I X A T F O N O I T C U D E $ 0

R O F M U S N I A T R E C F O T N E M Y A P N O E C R U O S T A S D XO AO T FG O F NO E OS I T A C H UC DR EU $P 1

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194R. Deduction of tax on benefit or perquisite in respect of business or profession

4085

194S. Payment on transfer of virtual digital asset

4093

S M U S R E H T /

v X A T F O T E N h E L B A Y A P E M O C N ) !

N R E V O '

O T ES L B N AO I YT AA PR O SP MR UO SC N RI E A HR T T E O C RR OO DK NN EA D" I V E I V D R E RS OE T2 S E T R N E E T N M )

S T N E D I S E R N O N F O S T I N U F O T C E P S E R N I E M O C N ) !

S T I N U M O R F E M O C N ) "

N A I D N ) F O S E R A H S R O S D N O B Y C N E R R U C N G I E R O F M O RY F N EA MP OM CO NC ) #

E M U L O 6

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I-40

% ' ! 0

. / ) 4 # % 3

E T A R R E W O L T A N O I T C U D E D R O F E T A C l I T R E #

S E S A C N I A T R E C N I E D A M E B O T N O I T C U D E D O . !

D O I R E P D E T I M I L A R O F S E S A C N I A T R E C N I N O I T C U D E D R E W O , "

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

D E T C U D E D X A T R O F T I D E R #

X A T G N I T C U D E D N O S R E P F O Y T U $

E C R U O S T A D E T C U D E D X A T F O S T N E M E T A T S F O G N I S S E C O R 0 !

Y A P R O T C U D E D O T E R U L I A F F O S E C N E U Q E S N O #

Y R E V O C E R F O E D O M E N O Y L N O N O I T C U D E $

D E T C U D E D X A T R O F E T A C l I T R E #

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

o o

N O N R O F E C R U O S T A X A T F O N O I T C N UR DU ET DE RR OX F A NT OE I S M I V O OC RN PI F LO A I S C R EE PL 3l

R E B M U . T N U O C C ! T N E N A M R E 0 H S I N R U F O T T N E M E R I U Q E 2

" !

! !

& % 7 4 # ! / . % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

BB.—Collection at source

C I L O H O C L A N I G N I D A R T F O S S E C NT I E S UP BA R EC HS T E MC OU RD F O SR NP I A T GS E DR NO AF SR T O l OU RI Q 0L #

! #

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

" #

E C R U O S T A D E T C E L L O C X A T F O S T N E M E T A T S F O G N I S S E C O R 0

# #

Y B R E B M U N T N U O C C ! T N E N A M R E 0 H S I N R U F O T T N E ME EE R T I C U E QL L EO 2C

N O N R O F E C R U O S T A X A T F O N O I T C N ER L L U O T CE RR OX F A NT OE I S M I V O OC RN PI F LO A I S C R EE PL 3l ! # #

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

X A T E C N A V D A Y A P O T Y T I L I B A I L F O S N O I T I D N O #

X A T E C N A V D A F O N O I T A T U P M O #

C.—Advance payment of tax

S E I T I R U C E S M O R F S R O T S E V N ) L A N O I T U T I T S N ) N G I E R O & F O E M O C N ) $ Y S N = N A R F U O T T E N R X E A D v & E MT G F B YO N % I I A R 7 Y PN E C A S E O F P S E O I T R S R T C E P CU O S F H ED S 4 E A S PE I L SD # B N N E ! S I O R R T U % N D U NO F # O N O IH . P A T T T N ! S I X E W . E M A M ) R E T S D & N ET O T G T N % S N C A E I ( R T E T D S 4 E R C I I U P D S FE 9 h D OR " F S T E GO $ O N D NT I % G I S H E 4 N A N SM I 4 I G O N N A ) A S R O R R - E C A UN E / ; - " 0 &I ! ! !

E M U L O 6

See

3 4 . % 4 . / #

I-41

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

N W O R SE I C H l F F/ O G EN ES I S S S E E S S S S A! F EO HR T E YD R BO XF AO T E EC CN NA U AS VR DU AP FN O I R TO N ED R MO YC AC 0A

S E T A D E U D D N A X A T E C N A V D A F O S T N E M L A T S N )

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

T N E M N R E V O ' Y B E L B A Y A P T S E R E T N )

E E S S E S S A Y B E L B A Y A P T S E R E T N )

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

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

T L U A F E D N I E B O T D E M E E D E E S S E S S A N E H 7

X A T E C N A V D A R O F T I D E R #

T L U A F E D N I D E M E E D E E S S E S S A N E H W D N A E L B A Y A P X A T N E H 7

T L U A F E D N I X A T N E H W E L B A Y A P Y T L A N E 0

o o

R E C l F / Y R E V O C E 2 X A 4 O T E T A C l I T R E #

YF T O I E D R I L E A H 6T

T N E M D N E M A R O N O I T A L L E C N A C D N A E T A C l I T R E C F O

D E T C E F F E E B O T S I Y R E V O C E R M O H W Y B R E C l F / Y R E V O C E 2 X A 4

D N A E T A C l I T R E C

F O E CF NO E AR UE SH R UT N PO I NT I A L L SE GC NN I A D EC ER CO OT RN PE FM O D N YE AM T 3A

Y R E V O C E R F O S E D O M R E H T /

T N E M N R E V O ' E T A T 3 H G U O R H T Y R E V O C E 2

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

= & % 7

D.—Collection and recovery

S M U S R E H T O D N A T S E R E T N I E N l S E I T L A N E P F O Y R E V O C E 2

E T A C l I T R E C E C N A R A E L C X A 4

D E T C E F F & A % T O 7 X N A T W F A O L Y R 4 R E E # V H T ! O O % C R # E E . R D ! D N . N U ) A R & N O % O T I U I ( T 4 C S E Y 9 L L " O B $ C Y S E R % S 4 E V 4 L O ) E - C C / A E ; & 2 !

4 # !

4 . % $ . % ! 3 7 ! , . / ) 4 ! 8 ! 4 % ( 4 9 " $ % 4 4 ) / ;

E.—Tax payable under provisional assessment

N G I E R O F H T I W S T N E M E E R G A F O E C N A U S R U P N I X A T F O YS R E I E R VT ON CU EO 2C !

= & % 7

E M U L O 6

See

I-42

% ' ! 0

4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ;

. / ) 4 # % 3

= & % 7

F.—Interest chargeable in certain cases

S T N E M E T A T S G N I H S I N R U F N I T L U A F E D R O F E E & %

E M O C N I F O N R U T E R G N I H S I N R U F N I T L U A F E D R O F E E & &

E T A C l I T R E C R O T N E M E T A T S O T G N I T A L E R T L U A F E D R O F E E & '

R E B M U N R A A H D A ! F O N O I T A M I T N I O T G N I T A L E R T L U A F E D R O F E E & (

= & % 7 4 # ! / . % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

T S A P F O T U O D I A P D N E D I V I D F O T C E P S E R N I Y N A P MS T Ol CO OR T P FD E E I L X E A 2T

T C E P S E R N I S D N U F R O S N O I T U T I T S N I E L B A T I R S A D HN CE ND I I A V T I R D E CN I OA T T FR E E I C L E F 2O !

S D N U F E 2

S E S A C L A I C E P S N I A T R E C N I D N U F E R M I A L C O T D E L T I T N E N O S R E 0

o o

N O I T A T I M I L D N A D N U F E R R O F M I A L C F O M R O &

C T E L A E P P A N O D N U F E 2

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

S E S A C N I A T R E C N I D N U F E R F O G N I D L O H H T I 7 !

D E N O I T S E U Q E B O T T O N T N E M S S E S S A F O S S E N T C E R R O #

S D N U F E R D E Y A L E D N O T S E R E T N )

D E D E E N S I M I A L C O N E R E H W D N U F E R N O T S E R E T N )

S D N U F E R N O T S E R E T N ) !

E L B A Y A P G N I N I A M E R X A T T S N I A G A S D N U F E R F O F F O T E 3

S N O I T I N l E $ !

CHAPTER XIX-A SETTLEMENT OF CASES

4335

239A. Refund for denying liability to deduct tax in certain cases

D N U F E R S S E C X E N O T S E R E T N ) $

CHAPTER XIX REFUNDS

X A T E C N A V D A F O T N E M R E F E D R O F T S E R E T N ) #

CHAPTER XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

X A T E C N A V D A F O T N E M Y A P N I S T L U A F E D R O F T S E R E T N ) " G.—Levy of fee in certain cases

E M O C N I F O N R U T E R G N I H S I N R U F N I S T L U A F E D R O F T S E R E T N ) !

E M U L O 6

See

3 4 . % 4 . / #

I-43

3 4 . % 4 . / #

% ' ! 0

. / ) 4 # % 3

T N E M E L T T E 3 R O F S D R A O " M I R E T N ) ! !

N O I S S I M M O # T N E M E L T T E 3 X A T E M O C N ) "

o o o

L A N O I S I V O R P R E D R O O T N O I S S E I U MN ME V OE #R T TC N E ET O MR EP L T T O E T 3T N FE O M RH E C WA T OT 0A

D E T E L P M O C N E P O E R O T N O I S S I M M O # T N E M E L T T E S 3G N FI O D E RE E C WO OR 0P %

N O I S S I M M O # T N E M E L T T E 3 F O E R U D E C O R P D N A S R E W O 0 &

S T R O P E R F O C T E N O I T C E P S N ) '

M O R F Y T I N U M M I T N A R G O T N O I S S I M MY OL T #A TN N E EP MD EN L A T T E N 3I O FT O U C RE E S WO OR 0P (

$ $

N O I S S I M M O # T N E M E L T T E 3 E R O F E B G N I D E E C O R P F O T N E M E T A B ! ! (

S G N I D E E C O R P F O T N E M E T A B A F O E S A C N I D I A P X A T R O F T I D E R # ! ! (

E V I S U L C N O C E B O T T N E M E L T T E S F O R E D R / )

T N E M E L T T E S F O R E D R O R E D N U E U D S M U S F O Y R E V O C E 2 *

T N E M E L T T E S R O F N O I T A C I L P P A T N E U Q E S B U S N O R A " +

L A I C I D U J E B O T N O I S S I M M O # T N E M E L T T E 3 E R O F E B SS G G NN I I D D EE EE CC OO RR 0P ,

N O I T A C I L P P A G N I D N E P W A R D H T I W O T N O I T P /

E E T T I M M O # N O I T U L O S E 2 E T U P S I $ !

S N O I T I N l E $ .

CHAPTER XIX-B ADVANCE RULINGS

S I H E G R A H C S I D

Y T I R O J A M Y B E B O T N O I S I C E $

O T H C N E " E N O M O R F S E S A C R E F S N A R T O T N A M R I A H # F O R E RH E T WO ON 0A O T R O N AS E MC RN I A A T HS #M SU A C R TI C C AN I OA T T R NE AC MN RI I S A N HO #T I EC CN I U 6F $ "

# N O I T C E S R E D N U N O I T A C I L P P A N A F O T P I E C E R N O E R U D E C O R 0 $ # "

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

CHAPTER XIX-AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES

N O I S S I M M O # T N E M E L T T E 3 F O S R E W O P D N A N O I T C I D S I R U * ! "

S G N I L U R E C N A V D A R O F Y T I R O H T U ! /

N A M R I A H # F O E C I V R E S F O S N O I T I D NR OE CB DM N AE SMD N RA E T N SA NM OR I I T A A CH l# I L E A C UI 16 ! /

S G N I L U 2 E C N A V D ! R O F D R A O " " /

S G N I D E E C O R P E T A D I L A V N I O T T O N C T E S E I C N A C A 6 0

G N I L U R E C N A V D A R O F N O I T A C I L P P ! 1

E M U L O 6

See

I-44

3 4 . % 4 . / #

I-45

% ' ! 0

. / ) 4 # % 3

S E C N A T S M U C R I C N I A T R E C N I D I O V E B O T G N I L U R E C N A V D ! 4

Y T I R O H T U ! E H T F O S R E W O 0 5

Y T I R O H T U ! F O E R U D E C O R 0 6

N O I T A T I M I L D N A L A E P P A F O M R O &

L A E P P A N I E R U D E C O R 0

S L A E P P ! R E N O I S S I M M O # E H T F O S R E W O 0

o N I A T R E C N = I X A T T C U D & E % D 7 O T Y T I I L B 4 A # I ! L G % N # I . Y ! N . E ) D & N % O S ( R 4 E 9 P " A $ Y % B 4 L 4 AS ) EE - PS / PA ; !C

L A N U B I R 4 E T A L L E P P !

o T N E D I S E R 0 F O E C I V R E S F O S N O I T I D N OR CE DB NM AE SMD RN E A T T SN NE OD I I T S A E CR l0 I L E A C UI 16 !

L A N U B I R 4 E T A L L E P P ! E H T O T S L A E P P !

L A N U B I R 4 E T A L L E P P ! F O S R E D R /

L A N U B I R 4 E T A L L E P P ! F O E R U D E C O R 0

E S A = = = C S E E S H A T 4 C 4 4 # N # # N ! I ! ! O A T T , R , , R ! E ! ! U . C . . O 5 N 5 5 # " I " " ) T ) ) E 2 R 2 2 M 4 U 4 4 E R 8 O 8 8 P ! # ! ! U 4 E 4 4 3 , M , , ! E ! ! R . R . . O / P / / T ) U ) ) R 4 3 4 4 U ! O ! ! O . T . . # E % % H % S ( A ( ( G 4 C 4 4 I 9 F 9 9 ( " O " " F T $ $ O $ N % E % % N O 4 M 4 4 I D 4 E 4 4 S ) T ) ) IE T - A - - CA / T / / ET ; 3 ; ; $S

See

S L A E P P ! R E N O I S S I M M O # E R O F E B S R E D R O E L B A L A E P P ! !

C.—[Omitted by the National Tax Tribunal Act, 2005#]

S R E D R O E L B A L A E P P !

N I T R U O # E M E R P U 3 E H T Y B L A N OM I T O U C T I N T N S NA OM CX NA UT S A = D E R A L C E; D S A W T C ! LV A N U B I R 4 X A E 4 M L U A L N O O 6 T I A . o

Union of India

Madras Bar Association

L A E P P ! 7

B.—Appeals to the Appellate Tribunal

S E S A C N I A T R E C N I D E E C O R P O T T O N Y T I R O H T U A E T A L L E P P ! G N I L U R E C N A V D A F O Y T I L I B A C I L P P ! 3

A.—Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)

N O I T A C I L P P A F O T P I E C E R N O E R U D E C O R 0 2 2 2

CHAPTER XX APPEALS AND REVISION

3 4 . % 4 . / #

T R U O # E M E R P U 3 O T L A E P P !

T R U O # E M E R P U 3 E R O F E B G N I R A E (

E U N E V E R O T L A I C I D U J E R P S R E D R O F O N O I S I V E 2

S R E D R O R E H T O F O N O I S I V E 2

S R E D R O F O N O I S I V E R S S E L E C A & !

S R E D R O F O T C E F F E S S E L E C A & "

E.—Revision by the Principal Commissioner or Commissioner

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

T R U O # E M E R P U 3 Y B D E D R A W A S T S O C R O F N O I T U C E X %

L A E P P A N O T N E M S S E S S A F O T N E M D N E M !

Y P O C R O F N E K A T E M I T F O N O I S U L C X %

F.—General

X A T E M O C N I Y B E C N E R E F E R R O F N O I T A C I L P P A R O L A E P P AY FI T O R O GH NT I L U I & A !

v T R U O # H G I ( h F O N O I T I N l E $

S N O I T I N l E $ !

CHAPTER XX-A ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

O W T N A H T S S E L T O N Y B D R A E H E B O T T R U O # H G I ( E R O F E S BE EG S D A U #* " D.—Appeals to the Supreme Court

T R U O # H G I ( O T L A E P P ! !

S N O I T C A S N A R T N I A T R E C F O N O I T A R T S I G E 2 " !

Y T I R O H T U A T N E T E P M O # "

R O F S G N I D E E C O R P H C I H W F O T C E P S E N R E NK I A YT T E R E PB OY RA PM EN L B O I AT VI S OI U MQ MC )A #

E C I T O N Y R A N I M I L E R 0 $

S N O I T C E J B / %

S N O I T C E J B O F O G N I R A E ( &

N O I T I S I U Q C A R O F R E D R O T S N I A G A L A E P P ! '

T R U O # H G I ( O T L A E P P ! (

T N E M N R E V O ' L A R T N E # N I Y T R E P O R P F O G N I T S E 6 )

N O I T A S N E P M O # *

N O I T A S N E P M O C F O T I S O P E D R O T N E M Y A 0 +

S R E C l F / N O I T A U L A 6 Y B E C N A T S I S S ! ,

E M U L O 6

See

% ' ! 0

. / ) 4 # % 3

CC.—Appeals to High Court

I-46

% ' ! 0

. / ) 4 # % 3

Y T I R O H T U A T N E T E P M O C F O S R E W O 0

S E K A T S I M F O N O I T A C l I T C E 2 .

D E R E T S I G E R R O E V I T A T N E S E R P E R D E S I R O H T U A Y B E C N A R R A E EU PL PA !V /

F O S R E F S N A R T F O T C E P S E R N I D E H S I N R UY FR T E EP BO R OP T TE L N B EA MV EO T M A T M 3I 0

S E V I T A L E R O T S R E F S N A R T O T Y L P P A O T T O N R E T P A H # 1

O T T O N R E T P A H C S I H T R E D N U N OS I T W I S A I L U R QE CH AT RO OR F E ED L N B AU I D L E SR E I I U T R Q E PC OA RE 0B 2

! 3 ) . ! ' 22 /% %$ 22 2 )/ -3 (7 3! !, +, $! .2 !4 . 5% -# -& !/ *. %/ () 44 ! 94 "0 $! %$ 4! 4 ). -/ /) ;4

= & % 7

D N A S T I S O P E D S N A O L N I A T R E C G N I T P E C C A R O G N I K M AU T S FD O E l EI DC E OP -S

4 3

S N O I T C A S N A R T G N I K A T R E D N U F O E D O -

5 3

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

CHAPTER XX-B REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX

3 3

S T I S O P E D R O S N A O L N I A T R E C F O T N E M Y A P E R F O E D O 4

S D N O " R E R A E " L A I C E P 3 F O T N E M Y A P E R F O E D O 4 4

R E T P A H # F O T N E M E C N E M M O # 5

CHAPTER XX-C PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

O R P E L B A V O M M I F O R E F S N AE R T T A ED R N E I HA WR T E YC L P PA R AE OT F T A TE O D NA RM E T Y P T AR HE #P 2 2

Y T I R O H T U A E T A I R P O R P P !

# 5

Y T R E P O R P E L B A V O M M I F O R E F S N A R T N O S N O I T C I R T S E 2

$ 5

L A R T N E # Y B E S A H C R U P Y RT OE R F P YO T I R R OP E HL T B U A AV EO T M A I R M PI OF RO PT PN AE YM BN R RE E DV RO /'

% 5

T N E M N R E V O ' L A R T N E # N I Y T R E P O R P F O G N I T S E 6

S N O I T I N l E $

" 5

! 5

Y B Y T R E P O R P E L B A V O M M I F O

E S A H C R UT PN RE OM F N R NE OV I T O A ' R E L A DR I S T NN OE ## & 5

N O I T A R E D I S N O C F O T I S O P E D R O T N E M Y A 0

' 5

F O E R U L I A F N O R O R E F S NN AI O R T T A R EE HD T I S NN I O YC T F R O E T PI OS RO PP E FD O R GO NT I N T S E E M VY EA 2P ( 5

E M U L O 6

See

3 4 . % 4 . / #

I-47

3 4 . % 4 . / #

% ' ! 0

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S E K A T S I M F O N O I T A C l I T C E 2

N I S T N E M U C O DY T FR OE P O R C P T E E L B NA OV I O T A RM T M S I I G F EO RR E NS F ON A SR NT OF I O T C T I C R E T P S S EE 2R , 5

R O F E E R E F S N A R T F O S M I A L C T S N I A G A R O R E F S N A R T O T Y T I R N E F US MN A MR )T 5 S R E F S N A R T N I A T R E C O T Y L P P A O T T O N R E T P A H #

E V I S U L C N O C D N A L A N l E B O T Y T I R O H T U A E T A I R P O R P P A F O R E D R / / 5

. 5

E L B A V O M M I F O R E F S NE AT RA T D EI N RA ET HR E WC R YE L T P F PA AD E OT T C E TF O F NE Y RT ER T E P P AO HR #P 0 5 4 # ! 4 . % $ . % ! 3 7 ! , 8 ! 4 4 # % 2 ) $ % ( 4 9 " $ % 4 4 ) / ; CHAPTER XXI PENALTIES IMPOSABLE

= & % 7

E M O C N I F O G N I T R O P E R S I M D N A G N I T R O P E R R E D N U R O F Y T L A N E 0 !

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

L A E C N O C S E C I T O N H T I W Y L P M O C S N R U T E C R T HE SE I N RM UO FC N OI T F EO R T UN L I E A &M

T N U O C C A F O S K O O B N I A T E R R O N I A T N I A M

P EC ET KE S T ON T E EM R UU L C I A O &D !

D N A N O I T S A N MO RT I OC F A N S I N NA I R A T T N N I I A A T MR E DC NF AO PT EC EE KP S OE T R EN R I U L I C A T F E RT ON F E YM T L A U NC EO 0D ! !

D E T A I T I N I N E E B S A H H C R A E S E R E H W Y T L A N E 0 ! ! !

D E T A I T I N I N E E B S A H H C R A E S E R E H W Y T L A N E 0 " ! !

E M O C N I N I A T R E C F O T C E P S E R N I Y T L A N E 0 # ! !

o o

T N U O C C A F O S K O O B N I C T E Y R T N E E S L A F R O F Y T L A N E 0 $ ! !

D E T I D U A S T N U O C C A T E G O T E R U L I A & "

4677

271AAE. Benefits to related persons

ES EN R A G R AT N NO I A R T O R E Y CR T FE O P NO OR P I T E A L R Y B E T A T R L VE A P ROO OMR MP NI OF E I L T OB A A RV CE OF O VS M EN R AM NRI T OE N SHI A NT ORT R I OE T F C C I SF R T O TN S ER E E 2MF -

+ 5

! "

% N O I T C E S R E D N U T R O P E R H S I N R U F O T E R U L I A F R O F Y T L A N E 0

" "

L A T I P A C F O E U S S I E L B I G I L E E H T O T E B I R C S B U S O T E R U L I A &

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E C R U O S T A X A T T C E L L O C O T E R U L I A F R O F Y T L A N E 0

! #

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5 3 N O I T C E S F O S N O I S I V O R P H T I W Y L P M O C O T E R U L I A F R O F Y T L A N E 0

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L A I C N A N l F O T N E M ET T N A U T S O C HC SA I N E RL UB FA T OR T O EP R E UR L I R A O F RN OI O F T YC T A L S A N NA ER 0T ! &

L A I C N A N l F O T N E M E T A T S T EN T U A O R UC CC CA AE NB L I A GT NR I O H P SE I N RR UR FO RN OI O F T YC T A L S A N NA ER 0T ! ! &

N O I T A M R O F N D I N RU OF TT N N EE MM ET T S A E T V S N HI SE I L N B RI UG FI L OE T N EA R UY L B I A T F N RE OM F U YC T L O A ND ER 0O " ! &

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G N I H S I N R U F R O F R O T R O PN EO R I T HC SE I N S RR UE FD ON T U ET R R UO L I P A E F R RE OT F A R YU T L C A C NA EN 0I

" '

T N E M U C O D R O N O I T A M R O F N I H S I N R U F O T ! E R U L I A N F O I RT OC F E YS T R L E A ND EN 0U ! '

C T E S T N E M E T A T S H S I N R U F O T E R U L I A F R O F Y T L A N E 0 (

G N I H S I N R U F R O N O I T N A O MI T RC OE F S N I R HE SD I N N RU UN FO I OT T A EM R R UO L I F A N F I RE OT F A R YU T L C A C NA EN 0I )

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SC T E N P ES MN EI T W A O T S L L NA GS I T S N SE NM OE I T T S A E T US R QO RS E N WR SU NT AE OR T N EI O R T UA L I M A F R O RF ON F IC Y T H T SE L I A S N N NR O EU I 0F T !

N O I T C E S F O S N O I S I V O R P E H T H T I W Y L P M O C O T E R U L I A F R O F Y T L A " N E 0

! !

F O S N O I S I V O R P E H T H T I W

Y L P M O C O T E R U L I A F ! R O F YN T L O A I T NC EE 0S "

F O S N O I S I V O R P E H T H T I W

Y L P M O C

O T E R U L I A F ! R O F YN T L O A I T NC EE 0S

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N O I T C E S F O S N O I S I V O R P E H T H T I W Y L P M O C O T E R U L I A F R O F Y T ! L A # N E 0 " " "

X A T E C N A V D A Y A P O T E R U L I A F R O F O E T A M I T S E E S L A &

S E S A C N I A T R E C N I C T E Y T L A N E P E V I A W R O E C U D E R O T R E W O 0 !

E M U L O 6

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S E S A C N I A T R E C N I D E S O P M I E B O T T O N Y T L A N E 0 "

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S E I T L A N E P G N I S O P M I R O F N O I T A T I M I L F O R A "

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F O E S U A L C F O S N O I S I V O R P E H T N HI O T T I C WE S YF L P O M O CN O OI T T C EE R US L B I A U &S "

CHAPTER XXII OFFENCES AND PROSECUTIONS

F O N O I T C E S B U S R E D N U E D A M R E D R O F O N O I T N E V AN R O T I T N C OE #S ! iib

O T R E N O I S S I M M O # R O R E N OY I SL T S A I MN E MP O #M O LR A F PY I C T I NN I R 0U FM O M I RT E N WA OR 0G ! !

O T Y T R E P O R P F O Y R E V I L E D R O R E F S N A R T T N EY MR LE A V EO CC NE OR CX LT A A VT R OA MW EH 2T

S N O I T C E S B U S F O S N O I S I V O R P E H T H T I W YN L P O I MC T OE CS OO F T E R U L D I A N &A !

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

! !

# 5 S N O I T C E S F O S N O I S I V O R P E H T H T I W Y, L 5 P M O CD ON T A E% R U5 L I A & " !

T N E M N R E V O ' L A R T N E # F O T I " D E) R ) C 6 E8 HR T O O$ T ) X) A8 T R YE AT PP A OH T # ER R UE L D I N A &U "

E C R U O S T A D E T C E L L O C X A T E H T Y A P O T E R U L I A & " "

C T E X A T E D A V E O T T P M E T T A L U F L I 7 #

E M O C N I F O S N R U T E R H S I N R U F O T E R U L I A & # #

S E S A C H C R A E S N I E M O C N I F O N R U T E R H S I N R U F O T E R U L I A & # # #

S T N E M U C O D D N A S T N U O C C A E C U D O R P O T E R U L I A & $

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$ $

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= & % 7

C T E N O I T A C l I R E V N I T N E M E T A T S E S L A &

C T E T N E M U C O D R O T N U O C C A F O S K O O B F O N O I T A C l I S L A & !

C T E N R U T E R E S L A F F O T N E M T E B !

S E C N E F F O T N E U Q E S B U S D N A D N O C E S R O F T N E M H S I N U 0 !

! !

S E S A C N I A T R E C N I D E S O P M I E B O T T O N T N E M H S I N U 0

" !

O T R E N O I S S I M M O # R O RN E O I NT OU I C S S E I S MO R MP O #M O LR A F PY I C T I NN I R 0U FM O M I RT E N WA OR 0G

S E I N A P M O C Y B S E C N E F F / "

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E L B A Z I N G O C N O N E B O T S E C N E F F O N I A T R E # !

S T N E M U C O D R O S D R O C E R N I S E I R T N E F O F O O R 0 "

S T R U O # L A I C E P 3 !

T R U O # L A I C E P 3 Y B E L B A I R T S E C N E F F / "

E S A C S N O M M U S S A S E C N E F F O F O L A I R 4 #

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CHAPTER XXIII MISCELLANEOUS

= & % 7 4 # ! % # . ! . ) & % ( 4 9 " $ % 4 4 ) / ;

O ! 8 T

CHAPTER XXII-B TAX CREDIT CERTIFICATES

S T N A V R E S C I L B U P Y B S R A L U C I T R A P F O E R U S O L C S I $

CHAPTER XXII-A ANNUITY DEPOSITS

R SE I N MO I MS S OI #M FM E I O H ## L LA A P PI I C C N NI I R R 00 R FO O R EE CN NO AS I T S S I NM I TM A EOR B#E FN OE O T IS I NHS O#I I T RM U OM C ERO E S N# OO RI R 0S O

! :

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Y L L A R E N E G E C I T O N F O E C I V R E 3

E M U L O 6

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S S E N I S U B D E U N I T N O C S I D F O E S A C E H T N I E C I T O N F O E C I V R E 3

N O S I A I L G N I V A H T N E D I S E R N O N A Y B T N E M E T A T S F O N O I S S I ME C Bl UF 3O

N A I D N ) N A Y B S T N E M U C O D R O N O I S TE A S MA RC ON F I N A I T R FE O C GN NI I N H R SE I N C RN UO &C !

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R O N O I T C A S N A R T L A I C N A N l F O T N E M E T A T S H S T IN N RU UO FC C OA T E NL OB I T A A T R GO I L P B E /R 285B. Submission of statements by producers of cinematograph films or persons engaged in specified activity

4877 ! "

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N I A T P R U E O C R N G I L E S A N E S O S I T E A S N S R A E G T N N I I T F C O E P T S T C N E E E P R M S N E E I O R T T A N A T I S M T N R R O O O I P F T N E I A R M F F O R O O G N F O N N I I I T H L S A A C I I S U N LE N R B S N U UA ! & 0C " "

S R E T T A M N I A T R E C N I R E U L A V D E R E T S I G E R Y B E C N A R A E P P ! !

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

E M O C N I F O F F O G N I D N U O 2 !

E U D D N U F E R D N A E L B A Y A P T N U O M A F F O G N I D N U O 2 "

N E V I G E B O T T P I E C E 2

Y T I N M E D N )

N O I T U C E S O R P M O R F Y T I N U M M I R E D N E T O T R E W O 0

S E C N E F F O F O E C N A Z I N G O #

D N A L Y P P EA R U DO ET CT OO RN 0 L A N I MT IC R ! #S FR O E D EN DE OF #F E/ HF T O FN O O T I A B NO OR I 0 T C E EH 3T !

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

S E C N A T S M U C R I C N I A T R E C N I D I L A V E B O T D E M E E D E C I T O .

" "

C T E T N U O C C A F O S K O O B S T E S S A O T S A N O I T P M U S E R 0 #

I S I U Q E R R O H C R A E S F O E S A C N I T N E M S T S R S E U S O S C A L I D V N I C A N N I O S I T T I A U S I S R F O O HN R T U A O !I T "

# #

F AO P I C C T I T E R A N PO I OT T C A NR OX T I T E A L R E R O F NG I N T I C T C E E P S NO OR I T P P F MO ES XS EE N EI KS AU S MB L I EO OH T L T A R R N E I E WN N I OI OM 0T !

S Y A L E D E N O D N O C O T D R A O " R O T N E M N R E L VA OV 'O R LP A R P T A N EG N #I FN O I A RT E B WO ON 0I "

L A V O R P P A W A R D H T I W O T R E W O 0 #

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N O I N 5 N I A T R E C O T N O I T A L E R N I C T E N O I T P M E X E E K A MS E OI T R RO E T I WR R OE 0T !

ARRANGEMENT OF SCHEDULES

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SUBJECT INDEX TO VOLUME 1

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3 $ . 5 & 4 . % $ ) 6 / 2 0 $ % 3 ) . ' / # % 2 3 $ . 5 &

The Thirteenth Schedule

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The Twelfth Schedule

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2 % # ) & & /

The Tenth Schedule

9 2 % 6 / # % 2 8 ! 4 2 / 2 % # ) & & / ' . )

The Ninth Schedule

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The Eighth Schedule

8 ! 4 & / 9 2 % 6 / # % 2 2 / & % 2 5 $ % # / 2 0

The Seventh Schedule

3 3 % . ) 3 5 " % # . ! 2 5 3 . )

The Fifth Schedule

S E I T L U C l F I D E V O M E R O T R E W O 0

The Sixth Schedule

S G N I V A S D N A S L A E P E 2

The Fourth Schedule

E R O F E B D E C A L P E B O T S N O I T A C l I T O N N I A T R E CT DN NE AM A SI E L L R U A 20 The Second Schedule

The Third Schedule

S E L U R E K A M O T R E W O 0

The First Schedule

N O I T A R T S I G E R R O L A V O R P P A S S E L E C A & $

E M U L O 6

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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

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

Explanation

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 T C ! 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

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 T C ! 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.

% ' 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 !

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

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

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 )

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 ;

S. 6 161

Explanation 2.—

Explanation

% ' 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

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

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

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

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 )

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

% ' 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

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)]

Explanation 1

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! )

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

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

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

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

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)

s. 6(6)(a) or i

s. 6(6)(b)

s. 6(6)(a) and i

s. 6(1)(c)

s. 6(1)(c) and

166 S. 6

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

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 O F E I WCT TDE U M ESAAE T X T S 3 MA A A A T T RL RS 3 SE OE AEHAFH I T R C T C GV I O EED NR EPPNI I T G S E H EEF I S T L SRTE X A F B N OROD EE R O S O S SOE B S I T E C A T E S C C I DII T E V AI I T EDV T R A UORHC T O E RBS CA 3 F T I CDH S T ETO I NL OBNWSAN H O A CUS E HTE T EPE R WOA A B I T T OND3TCS I W I O T F E F TOBAO I I T O C GRE I S C NT V I NPP LI I EIB T R C S G R OU O I T A LF EA B R SSPO E NE E TAS H O O OGT S N H I E A CH S L I IO SI W D N H V V T OWS OISEI U RRE T N R PPG U TO T I ENE I IF LST T OV HI E T I N U S T NT ON TI I E A C R EX T P IBS S E E I N WAEBTCI T I ELMOAL R V B A KI A ATI L I CSYRUI , P P E E E M FI PH HT OO ST S T

T EMI YEHSRD NHEO S ST I CB H "HTTOEL N I A O TWEENAT RRU NT O N I E MNE RO T O3FOSTR I RIRMAJIEE A E N B E T S N N E T ODH NA I R R E OA EAO HH F E I WI O ETTUCTN TOT CR N 3 I C I S N N E DQA VE T H I FV TSEN I P JEET I T I S V W T N R T S B T T A I R NE O OI GUCDMSCI S M F F O N E ESEE AET I N NTUEPAEOCHT D E C C N C S H N IL S SI N L I ABOERREI T L NO I R O N CU B MTO C TCN IA NO F AO T RR INS I T EY I E ATFW A E DNNOMR S C X R C V E H EYED E S A OT O ER AT I M S T MA R T D S L O AMENEAT DPAENN L R E I R O IAHD I O T B C N F N N I E B T U T E N E U S L A O YT QI NAERGP S C O L A O M I I M T EA E E NSD MF T T R E T CR T I RN 3 RAE OH A ! YXTEA A O T R A T M GN ES T F T E O NPOD C I F BNAE3ARI N I T S E I O T Y N E H G R L N S C D T I E OTNEESI I S O A R A L U M H I DR T I T EA O NNT I T AR R F NA NTOACTAL W ENIHASSCEOLOES EOTTRAESHIURCI B#AETHHITTPP T N A X I H T I RNT SAAMOHTT A S E E D S P T A O # F L H L F R H ! N A S HO C Y T A R OOTG R I N I N E TT G CTOI S E SA L L HA CC ECNRA A DTR AEEREE!N O P J R H O O A B NTU S HO MT T F O P E O O T I EBH FFAEI EI T T L S L O T RWA S OHI ET I A C A A E R I H S T F P T TN3 STUEN L OO T I A R A NIQCN !EGMSDTCN OWENW H N L 3NOS RAO A I E R Y ETI R I R G T L D E O N T T R P E C T P S N R H A C O R OA T E P I O T I E M N I T J MHAET C R C H H B A O O O Y C RTTT T UATET N C L N H A O R E G B E O HSTET G HI N# O C S L N A TNT I T CENN B I T S R D O I I I A O R T DI N UIRHHB#S L E NE N I &VEC Y I W T A A D O A H E A XV H U GR RSA RT H" OMT WT OA PO AG TA

FE EI NO xR C HT DOSST E I EME R S YS T A L C L E ERNBA G O J M I ENI B E R I HF UE R T T SH O D TFHDE EO T N D B BS O AI NB R TI EC O HAS S M S NC D E L I A R A R LH L NASPS A OGE A L HWI E T H R S T N H N T E xT O IASEM I hWNAB T A SENMTYN A DRO S RE RUPR OHDO F O E M S F WTS N D OEER N EEPMTU A HTMAAT H C R S T E T E I SRS ET SH NNI R I E N OO XTTNN I O T N C N AI I G A TI VTT EA E E N A M R XR E BS E AO N T S T S ME F S BE E ER HUS OR H O S GIWMATF S NUTT HU F Q I A T I O EH I O O S W GRT D R E EYNC ODE R N N H N A E OA EATTO F E T C RMS E ER EO MN HN O vMEN T UHOM OxC OT I ERTCE T I D SB TAMC X N E C T EAOEAIO S T T I J NMEA L N B YE AG UN T S RMS 3 DE A R A RU UH HO OB T TCFM

TT EI NO U T A K T ANB E 3 N L Y B L O EE I A HS S I T I FV O I DLT O C S NS R UP AI J L YWSA I N MC E AIEE PVE P F SS MO TA OSI TSN CN I L EI S HOAN U P T DO NNI I EIVT EAIA T I D C E WR NO L E TC I C ST E I FS BMO AR ED! DOS EF RA R NE T A CAD H EC ESN R P I H C U I H T H S PWNS L I R I A H SDYEU N E T NT D I T L I OU R A V I A T I T N I D A T OPN L S I E S NT I R NH OAO LC N T A SI FR SO GI EW ET L IPPM E ILE HWHAH S A G T L ET F NL E O E O S I T H T OA A T WH I L L I W E E M IWR LI V R A E S ES NEHD D A ) T NO OT O UT T

N O I T P I R C S E D D RN E A PD SN A I K NY OR I E S V I V E OF RO PS E EX VA OT BO AT EY L HP T P NA I L DA L EH NS I A T N O C E GL NI C I T H R T ! Y F NO AS GN NO I I D S I NV AO T R S HP T E I V WO TB O A .E H T

Article 24(6)

S EEYN HHA T O 4DI T RR AC A A DEFR NNOF ENEL L A L CA A AS #MP T C EESE HMEJ T HE A R YSTY NL "E) L H A S T ER NN E MN OI I AE T N S C OEG AK W R F CHA SETL D DRE E RST H A T GNPD O O ET I DE R A A N S I N O E D K VC TA WS E AOHR L M Y E OL L O HDT A T NE U TA7 S A T U HH E T R G R E I MN A NS ID NR X AIAU MMMO TSH NA IR WDHU OETO NCNF I Y KNT T EI LM N L OE E WMDW H T SOS E I C I L H TY G ) T L ANL D%A

10. COUNTING OF DAYS, GENERAL PRINCIPLES OF THE GENERAL CLAUSES ACT, 1897

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

S EHSNY S I CE MI A A L IH T D T N R E E NWUC I H NN T A T OOAF R I EO E YTR A CA E EN T ADU HO NEPWF I M H T O H T A O T E I H ECT V WS I S ELMSU NEOIL E C OGRL X DNFU D I E EH ERD T Y BE DR E O UA N M L T NO C OX I SS K I D G ERC F E E O NOB R I E H E EB H O T CT Y 4O N S NE T I T AR E REXR FU E C ) T A A CL N S Y C P OE E OS T CH U EET PRKH SOA D T I G T E D I N M E F R I DO I C E O C I DNRE H O T V EFP R O SS AER R E UA E OHC T H R T EA RC T RE OP F E F PSO Y DT RARAAE O OYDV R T R I F C NOA S A O I R U L Y TTRC AMSNEN O R O B DR I I CM F AFE D EU N FHH FO O TTNA

NDFEESSG N ENONHIEI EA SOTDVN A O E BT T I I N I E S R A R R L SL EA T E E L A T R HISHSPEE H W W C T A OE S E S H I T N T4 A Y A I S D A A R YS D Y O H A F EF F AH DOED O T E D S T NCO SS ET E OI E S A S T F I U L O I UT R E A C A EPI A EIYT R D NS H D L P S N O TUN B A S) E EP) AH DND E HNTT T N I EI DYUHIIIVN L E W T E I S A C E I C N RI NO S EDI I D EES DTL F E E EME S L A S S BN I R DS S S I O FWR E O I EAT T S ETAS HEE I N G HN T HRE EAD T R N TAM NES ANF T O EHI v E HTH LOO T T DTHOAh N T C V E) NH I DS I DR E DR EU N NA R WA S E A AS UI SM RYF D Sv IOAOvR I vOTFDEMO F O T D hO RA MT RW O A F ODDR D I L h E RRO U E S SE O E F C I h HDH PT R I T RT DWE R E REPH AMOH OHRT POWG WTE EAREU F HT F EI HO T UMDT HDO H E T O NYPR ST T F N U IANMF D TDAOGUHO A I C NO4R HER I D C O E O T T U T P N EA S NDL I B ) Y U S C L D E AA E OON XD H HE HCT )T SEE E HH I T T R F E Y O S L G ANN OI NI D I TR A YT O AU C DP C TMA S R OE I CC F N RE EO HF H T ED C N N I A 3 v M TD = C !EO R S F SUh N E SD A I S UvR M O AMW X L A O # 4 LRE F H A h T R DT E NRR EOO 'WP M EEI H HT Y T I; FL R FI D A O E D N ESDGR S N D E UA U A S CL" C + E L RC X NE E XO PE E T SES B A B A 4 O M EOHT / R O TES3 OS C F INI N E YOY N R A A A E D D M HDO 4 IT A R S X R E FP A T I O F

EGLE A T H NI E TT I L T N P D N EN MUD A I OOS CCE N R O AG I E S TNH I I O C T T E NA G L D GU N T I CN NL R I U AI E BCMO TER# L E A I H T HH G E T I D ( SWF A DO A EEEK EDS A U S T OA S L PN C E XRR S S EUA A EP+ NB EE AD HV T FL O R O U OB LOF A A VHAE S I I H D R T R YN F A A ) FD O N O I W E YE HA ET I T V T A DNSN I F I EEO E T HA S E S T LYS N O YASI E D L S S R FS I A O C AE L U RND CE AG I TBF R N MOI A PUSW NUO T YEA L L AH O TF DT S 4 ! 4 ) M U M O C N N A M X A T

4 ! 4 ) D M H ! M O C N N A M X A T

$ 4 )

Pradeep Kumar Joshi v. ITO

AOEI N FSI NVS OAD A SWNI SH A E S T)T W N D OT O ) AE P TN C T R D RI A LENIC 2UP A T U I !PPNOSL P CEP !EAEC T BA H N E A TH A N RT COAE NO ITCH L F H T N AT P TT I CP I N E A MN N A HB XAHAEC T AVWEKL Y DA 4E HAI P N L EM EITTPT R HEAB 9 B T C U I N0I E O H O O H D I T E T D O T A HWESE I R L T N V E B E U AT GOH CN ATP L S O A I A Y ADNT CRA I E U N R D S EDDN AO E HSE) H HCS T H T TYTTTIR F A N A E E YV L E OL HDS L T FOESA E HRUO DOP U L RR QS HO E E UC EW HB H I O PH TH NMSW EU E I R EUH MBO BNTNOOF S O R SS SEO RLE S H A &Y T OAA HT A F AT I D N FA D T D O I I I A E NS TDEH) N A T H E ) FH H T E O T NSU T TN I ARU ST 2I T O L 4 NL TOA ) EEB N S W I U ED E OE R SD N B) PA S

Petition No. 7 of 1995, In Re

Contrarily

4 ! 4 ) R U P I A * 4 / 3

4 / 3

ITO v. Fausta C. Cordeiro

ITO v. Dr. R. K. Sharma

ESD E EI EM S CDO S NUC E ELN S S GCN A AXA FTEM O NEX YEBA AMOT T S NT D YRL E R E VH A T OL N L U'I L YW O VBS I NTH = ) R OS T PN SI 2 S A 4 A G ) PA FA O I GD NN ) I D E ND UI; OSS T U PU T MOA ILTN S DEL A EVA A M I Z T IRN X T R A OOE4 D HTI T E U LS ABE NAR G UNN I OUN T MI EIM UHE R DGT N E L E AR I D$ I D E E NDL I ) NH EW NR I

10.1 Involuntary stay in India not to be included.—

CIT v. Suresh Nanda

S. 6 169

Praveen Kumar v. Sunder Singh Makkar

Manoj Kumar Reddy v. ITO (International Taxation) affirmed in DIT v. Manoj Kumar Reddy Nare To summarize

EE HM T O GC NE I N V I A MH RO E H T E DW S FL O A U ED S I OV PI RD UN PI F EO HT T C RE OP F S E R N I D N A E H T E GR NO I F R UE DB T SS I UI T V A T SA LN A O I T A N I ED DN I ) S E O R T

A I D N ) N I Y A T R S O F O T N DU OO I R C E C PA SO I T (N I N E K A T E B T O EN R L L OA F E H BS R O N O A I D NO ) T E V A E L O T E L B AM O NR 5F

SN AI HY RA R O T OS E FR O R U E D O T T R I F A A RP R EE O PD N SF OEIO SR(E UO T RF A E I D 6B S AR I NO H O RN O OO T #T ER N H O LG ET I E R I T VL ONN OF F AU .NERO B A OR FI UC O TO C QA TA N U SO UCNIT OAOHN CVNFI CEAON A I E G D N NNNI K OA)N A NEN T AO I VIE D AGB D NE EET ) TLBO NR O E N I T A HL DP ET L L EE A B MH ND A I OS T SNR N AAUF H R NA I A DE D UN EN 1A B)

FO O T N DI ON I E R K E A PT SE I (B T O N L L A H S E R U T ER R A OP F E E BD F RO OE T NA OD TS H I GH I L O F T N O I T A U C A V EM NO AR NF A OI DDT ENN ) T NU R I A O PYC AC ET $S A b

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

NGN MI NN OS I R A RA F E M W DX ! S I A 3 NT 5 O C O E T L I N H OOW I T T D A E T U D P U E C L D X N E O E SMB A OO RT WF S EAI EID D S O S I N R E ) S = NE P S I A S Y I EAH N HTT A S T SE M EI R X CHF O A NDE 4 I NR 3 AE; H T A I D YN R )S A OF UT O NT Y AI T N SI *I R LA I OVB T AA+ FC OL I TP C P EA LP I M R SEO PE HC !R T a

170 S. 6

10.2 Period of visit to India to be excluded for computing 60 days in case of deputation outside India.— c DIT v. Manoj Kumar Reddy Nare

11. SPECIAL COVID-19 CLARIFICATION IN RESPECT OF RESIDENCY OF AN INDIVIDUAL FOR PY 2019-20 AND PY 2020-21 Vide Circular No. 11/2020, dated 8-5-2020 PY 2019-20

L S U DA O NND A O I R I E T A G AR V N D RE E EM R T VO E N I I F E E CS9FV EU 0 A O R T H E N SAH S T O A T S T I C HL S A AGNF 4I N $TIEG P R N N "EUSI U DDS #I W A ESI O E OL L HR DT T O N F E EF) CO UD O D NNT N I O A S T I IOR T S S A I E NV OT T I MADA RNTM O E ON T D E EDA I DML S NOUE I COH N CT OD D T A I U T H E A B N XOA I AHI M L WDA E R NX RS)E L OA ES F UV A SDA H NI E4 OVL I I D $ T O A NT " T I D N # EME S S ODT E RNH R EG PFT I E N L R IF PY 2020-

Vide Circular No. 2/2021, dated 3-3-2021

EN9DN R I LO 0 E U S HDEOA E WEHWR D NNT S N G A OR I O I NS H T TI T A S R R R USUEO P T T D F I E S EY AGEH L E MTN I B TO T Y EA H A MT M S O E S E R C 9RN E H0OA 9 4EFH C 0 C HI E T SH GMS T NEEG D L I R N N EI UA R R DP A U T ED N R A E E I D$H D I )TN S 6S) E R N /N N OI O#IS T U NEA T H A UT AT T I S FS SO W A EO L WNHCE OCNB E U OS S D HA D I WENS E R E ) N N RI A E OY R L P SB I R A U X I E QE D PN CS A) AA

Short stay will not result in Indian residency—

N I T N E D I S E R E M O C E B Y A M N I G I R OS NN AO I I D T A NU ) T FS I O G NN OI SW R E O L PL O AF RE OH AT I F D O NE ) N FO O N NI EY Z L I T N I O C A !I D !N )

E M O C N I E 9 H0 T 9 NN0 AI HSE T HH RKT E AG HL N T I R O U D S E 2R SDO E EM CE R R UCO OXS SEY NTA O AN D I D S NE ) O R MDO OSF RE A F CI ERD N MU) OON CSI NNS I G Y LIA E A T R T OS O F E T SMH I D H ON RA FF I

i.e.,

S EY MA OT CS NE I H ED HN T A N A H T R E H T 9 O 0 N I SE HR SK E O CL AM R U O R S O S NSY A2A I D D ED NE ) C X ME R O O RSF F E C ER MU OO CS NN I G LE I 9 A T R0 O OG T F N SMI I R H OU RD FF I

i.e.,

ES Y MA OT R CSO NEF I H S EDY HN A T AT N S A O H S T L A R E D H N T 9A O 0E R NO I SM H SK R E CL AO R U S O Y S AS D NS 9 0 A2 I D D E NE R G ) CO N XFI ME D O E S C RE F E R C ER P MU N OO I CS9E NN0R I GEO LI E A HM T R T O R O G T F O N SMI S I R Y H OU A RD FF D I

i.e.,

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

N I G S I N R O OI T NA AU I T D I NS ) G FN O I W NO OL SO L R E F PE H AT RF OO E AN I D O NN ) I FY O L NN EO Z A I I T D I C N T) O N I NT SN I E OD HS I WE R LE A UM DO I V C I E D B NY I NA !M "

R O E R O M R O S Y A D R O F 9 0 G N I R U D S Y A T S E H F I

O S L A D N A E R O M RS O9 S0 Y A DG I N D RE OC F E R P N I E R 9O 0M ER HO T S GY NA I D R U D S Y R AF O T S S EY HA T FS I

Y B D E R 9E 0V EO HC T S RI OE F H AS I S D E NL ) N NU I E TR N EO DM I S R E O R S EY MA OD C E B L L R I E OV WF O NAB OI A SD R N D E ) E PN S S AI U DC YE L S L YI A AD R T E S NSN EEO I GHT P SFE I UY C HL X 4NE OE H T

LTDN SNANNA EGENETRX !E HNNOLNOA OI SEO O E B U E T I T I C V S O v S T U N D FI EBREDMRC Y G A I I L O E O Y U S Y S PUVDO S TMLXDSAN I I A E E D A N R L S E R S OLFR Y MH DUSN OE E A R N A I C CEIONS -T ROX P N E G E U A S W K N L I R U E T T DIA S E E AA E B ER MH RTRSANO EE !R HO ONEA AN O T E E C H ! F N BR FM P S S D SO EEMTU N4 EE EI N I E H R E G S R O $ O I I CH F R T I WN D OEFBC AT Fh ED I A MRIYEON A O S CE A D E M E B T ETM UY E NV S HS NT RB C T D ER I T R I T ) OL M A I AEO ON C HE NSL R I SL F N U T A IFR I B E D D Y A C N E G T P A Y N AWNH I R HC S N I ANN A I DS)T T O S I N E I C I L T Y M A NR AI EL D) NP T O I AA AD T I VA I S S EENS X PYENDS T E R A N A O D A E T O T R ) I R RAYI L S T I E N R EDONAT OUAV N T T H N T P A F I OEF UI I MNEUT ) O O E T YSNRPA D AN O UCEC N ATIP NN I CND TXED S I S T SAE E ) O E E EDN S OYI S N L R N N I B V N AS B Y FMD O )I S E OOT OE O U YI YAV E NP T T D A Y O E ERI NN AA L T D YEU UL M WN OI DU N LE T I DI N T O O T N A B R N I I O S I AA VI AS O (FE D SE G N X O N R S NR N H D L I R AO N AY OEAFC I TEND E T I CPEOU9T PHCNR)R S S N L T E E RDS0U ASEEONOBE I D S T HAEONNS D S L I F TO TO I E T ) I A S E E I SHR O N S E YRY VLE EUTE R SENNP Y R R O A VHEPC R R I OR IDELR T T B A4CYN T I L E L M D F ) N N N S A A A H O M NU AEU) R OH E ST YI DSU ! SC DO O CS N SI E EYDO! E I A Y C C E C N S I S NR FE T EE I R 4 BED S S Y YE O ET T HR B M ME Y U $ N N N DNT A E L L E R OL C I L A US URNAO C E S HA L EE CO S I ONMN KN OE OO I HB R FC I WT NI D CR CF IT I I L Possibilities of dual non-residency in case of general relaxation—

Tie breaker rule as per Double Taxation Avoidance Agreement (DTAA)—

TRT TSERN SRAANN N EHA E O II F S H L E ETT P I E I DL A S U G R D DMI EB SR Y I HYD E BN SA AR IE L A F I S F G R 9 N A D N X I E T NA RRYO D 0 S A E Y L S I E I R I L T I CH N EO ODT HD AT E L N E R S T T H ERA PO !E I I O TBTT YEX W!D N C M A A IDONT A COTGR E E L N N !4S !GOI H S O N E S E AP'A T RP !$R A LU HN HET L SMY 4EF R HI DO O R $HOEER W R I G N 4 E O N T T EC OYR E NAHNO OA M ! O I I R HEI R WTUT O3 T NE A T MC T HOC A RO M5 L NR SCCIO NOI A I I D E F T I UOS RH CDI H RS C P O SR EI NI I Y E S M I C RT R AWH SU RL MT UR TDEOI N S T Y U A R S C J N I I ONJ O AAF R 3 Y CES E!D U I E DO UH EC R T D NME OJ HR I T3N % TYEENTUCES5) 0 U O S Y N NOTCR I L A M R A O O EP C RN L CISHUA E O R F D O MMP E T A OB E RF EE O I H F S Y MX N HS D OE E T ITI TTTAN E E F N A I L C N T N O D H S ) E H Y P E R EN I N I T T R NH E Y M Y MO TL E T M )B FNY XN TN S O EI NE NE N E T O UE OOYIN I T O R OA E S L T O T L N P T P XEMEI C P N R A YLTC EI W DT M S B O E D D N M R O I EE TL S AE I B SEE E T E E I ES P X H A H S BM EERRSRI AMT L T E U R P Y T E O S Y ST Y EE R OAJDM R S O N R E N H L H I R L E ERG S A P O C A C P UF EL I L HN EIT R C A HS MUMRU TR VR I T O NEOESEEONESE I R Y P E S R T SD !GOE ESEO E A H I S D L I T HRH!HLES T E NNF A RI WET!TPHE U E R A T X 4 I F M S R I HTA NS U E R N $ A A N E T T E ! Y I I I O C R U M L L D D E% EN EA 3N UO N LR EU H0 HO N HP 5) &C T T ) T Employment income taxable only subject to conditions as per DTAA—

Y NR I T NN OU SO R C E PE R TH N T EO DY I S N E A R N AI D RI E A HP T S R E UX &A T E H T F O T I D E R C M E IL A U L C 2 OE T H DT EH L T T I I T W N EE EC BN LA L D A R HO SC AC I A D NN ) I

Credit for the taxes paid in other country—

S. 6 171

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

SDN E E NE S NAB OSS PEA SIH T E A EE 2R C YT N C A X I L AD O I 0TU F $OG G #SN I S %Y I /L W O EAL HNO L A T TF NA I E IH NRT A OT I E T R C EC NE N3 O C$ S#N I % O H I / T S N R ) E V $ R ) T E 6$T /)A #6M /S S#I UF H T RO I N V TI AC D NA O E RPI D OMV I #E O R HP OT T International experience

LD FL O I E EWN I G G NNA O AI T R M A EU I DT E I IB WS D A L U O O T $C N) O6S I N T /O A I C#T I EA L P H U PTI T T AA S RH N I I E TA HL YM T E DK O NI W AL N 4 SU E S N L I U O T RI I T ESS I LO HA T FUP O DE I YV C T N I I D E X ENDS L I I S P W DE MER O T L OC L YO CE T F EFAS F E HA R A T T Y EL E ER T LH I A A P I T T SN TH E C C EE $T I FH OF W PA !

D YYEEYSRNSRL I L E O O R R C E I AT L I YFU R N V U U DN E T O A EQ EA YH I RH UD R L R T C E O O OI S T RFU R AP HCS N I E T E N DMVT" UO NTR S X L OO I WUEENSAOT C E Y T SHAOTWD A T PEL C WSOIAAA D S I H AHC O FH E L FI HTI NNER TI TO S O RNS O S R F I E PDESSAAREOD R E L R M E E E Y U E E B T BM R R RN EDOPP A E ND E MA H R DO SEEHOUC OR I NHH4TNU T S P HT T N I S E T NSR A S M OI RS A EE I R E SA TT TH R E CR E TEAT A E T HG T D HNERDE E P Y A N D L BAS CU WT MNNE S A N OAAK M ATTHO C Y O I S G RSI L R I UNRNNUT F N S E O T 3 I I C F N D A U YKR D R M I C L YS AECSUI I Y U C E R O L E WE I T T E P O C R T A YD N AW I W M R E W A U E YE $ A R I OH NOSNT L NO I I F)R X TI CE R 6 O I A A X D A T S M E AT R/ANR R A R HOE T OO NIOL O PF#ESASTCP N C I E N E R G HE MKESUT I H E B R T E V EOTS IAXLT HTA E N N T T F WFHS CE OTO H S I OT FI TSS O E O E S E E L R SR NTNNC E B O ) R E E E S OP O S NS MPPASF SA A E C U O SEL R E ED OI ER PR AD HR E HIR I P C R E PE E E S T YH ENH PUH E FA !P BI BT PT SI R "

TDSEE SRYEEA I A AMC NIL H E HH T M NHANBR DT OET OAE Y S H Y Y C D NOE L R I L I IE D S L ATH E S R UE N KA PPU N4 P vR I OR R L EA Y I O N U N N V R Y PHSR I T T U T E O A E N I T R FIN Y URTPGNMI A I E T E YU U NA OL A T RR I EE CR O I T GV E YGN I RC EA S HAAI MR T S ETT T E X I A OO FMT BUT AH HP OYI T " $ R N T E TM) O AFO O N H N Y E6 O F S I E F T ET R T L I S D T R R A A Y/I UT N N R O S C S O T E UE#E E U O H I E A L D L CT HRNRTOU S I h A O S C I S S T T R I EU D N E A F T EEHR HB EC O A Y SL T EU R SCNMCAA S U O I YEST E SER G R U S A R DHR EI E T T O A I S H L S N S HC EMP U T E C UTE R DOM I O R I N OSBE T NCE I ) S NV CUvH UET B E T I Y E T AA A TTH R R TMNG N NTT P S C S R O N I EE EOU GEUODUR DNS NCOL T HI DO S D E E S T I NC L T L VI R E K T U NR U E E A RD I RO RI OE OI MHE YA U E W L WS RDH O L SWD E E N A HV SR I UTNNENT Y NDSE NO MOA O S U S Y O N O I R OEO R R T E R C E SI E S I T R P R EP R V U T E EENUPEBE T H U Q C E X R PC A T OT XRH HE I PE A !A OTT CS T h

CO ET NE EU HD T G N NI I S A I T R N OA Y CC SN !E !D I 4S $E R TL A A HU T $D #F %O S /E S EA HC T YE H BT DH ET S I I W N GL OA CE ED R S NON ETO EST I BNA O U SS I T A I IS HV O TR I SP$ UY) HR A6 4S / S# E

SRFDN NSSYG I O E N EI+OEALI L A 5 EB N H A EDT T R I G I C L R M C M E V YI YNE E A HUOO CLIDNST R R A T D R I NSP A A BN TN NU S FL A O IAEOIEGMSC HA R I E V T NMPDE E E'R ST RRAOIEU 3 E E D L I E EN HHT A SS H O EC !C E SS T E VRW AMC I EOS3FRN AC M O 5 S F N N R N I I O &AL FO T OR A SE T A A I I T E S F T D T I R S S I L I A T E MS R E D D I T R E UUMXR N EF N A H I UDO TCC!UTR C R E C E E E OD R I O P I L F Y C D CI T C S B L SL E R TV N TN AA B C N OI DUA RR EP EINL OR R FJ OINDT N C A M I B E E S F T O E S I F I U S I E I O P L V F ST E I R E3T A S X C D K PRSAC T E AC AI ST MXS YHFYY F S A R O E A R NA BE OF NINADONCGAT F R N D I O HI D ET N FTE I E SCN KNI O HG TD AUC FYAI GN T OAIFOAEMEIA SCFVO DFACRH O G S N E E XE EI RMN OE R TP HC I S S UHA T O H T E S TUS SF YBFT FC A EOMI O BAI E N N EOH INFA EYU F METEXRE T H T E D U I I OVAF T S I L U EMT L A R M E O M N E Q HS T E D R H T C URIEH T N FEESANDC T G A E S J I O O R OAEI I NH N I YNBRTSDC TLA U A O T I N DP V PO SN DWDUO US O O T SUUI E N L T T C R T E Y I L O I S A F F P A R A AC D E I E F T !XD R T INSC EL RA A IFH OT EOAA OC LN MO S F TRCHF

For example

172 S. 6

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

EXNNNGSEYRN E G AI HNH HT NN OI OII O T T I A T T R T C I T FEA A A E G E AH R O X X X V T F E M H N AT AEI A I HWL FD SO TOT T S E OC EWR NE R E N S O N L L E H A S MI B B C (YE T WEF H I S CUU AN SI R I OO PT TTC T S A E S A DD!XI E LEE AFDHDP L M F!TENTES E R O H 4 WOT Y RHUEIR U T $ A N T R L O Q I N SDFI O E L U E E I I E A S MR T CE HI YB L F HT A $T II STTB!AFU I X R L S I #FB EDD DS OWAL I %OI L L N P PU L V R S S A /N AI A S ETAOU D N HWDHR OOHC TI A SPT!C ISEI I V T T HV I 4 A I E H F I T T O D $A RV A N"MSS NOAO WI I SE EREB ND EPPA IN S H#SAA L I E S PD ES) C CEH C EHAEHNNUHT BTTNTOIST AA L I N F O F R T I Y I N O A A O NONL U A M D F O U AWSP T D S O I E S T I CE E D XNI RTD V E I TIOEOSDFAI V X I I D D E V D E S S N I AO L C N I NE!V V B NI R OTR I R OS I I OT OT EPON E RS I F AL RI AH S S HT POE BEPD UT PHMUBEE C S E TROOBD E D H O ! T D S O I F NV IE THT ! I T FDA N D RD F 49E O ECR I EIOR ER VA$0PNUTSINP OLERSADNNUOE T A Q O I N BCHOAS VT B T I EA AETFTROE R V E E A I H O S L X T I DA T SA E T EAI UI MX HHW D I LE OENXRT E N T SD CTUANSO R E R T I E O N I MI O L I A A T L T I E A U T ORE B A L R ENRB B Q I RTR E E &N HSE OSXN A U E U S T D W R L OR OOO OA ES FD E O PR ODT GI CL

GY T? NAMAM R I M O R K N O A &O F T E I S T I P RHH A E H T S4X P F A ! 4 A R ! O N LC T E4 AE V$ NL OE EE I TS V NI ? A OT N M I C YRR TE A BEO G XP TF 4 ASRN? ) A E T CL R I Z U E C N 4 L E ! ) R B I# RZ UHC T E# O S0 NW DYI G% BH I G TESJ ND HEO D T I ET W C ?) D S AI O I F V T . M R) SO Y R I O L L ' F LP A C : A CI F I UE NZ ) N I DL M ON I E V RI NT . RI I D C C NENEI9 L N I HOE 7 I P YTT : NNADMZ E ! AOMT IRTSJ T I FA M O . I F MRL RN X O EI B ED FM R C EUI OI SHSN 9 F T N E E H OHB R 2 E CS N H I LSE P 4ONL A R T T T HH US NF D I I

GR A NOR I I E WST I ONR E L Z L C I O T L I F A I DCC ENE NAP I I D S MN E R) H E T NT E I G A DT N RI EE W BC O O F L T L O SOF S I UDE LT A R UAEA N T DS I I E M L V L A I RB I D E T A NN T C I I EEL NDDP I P AS E A B FE O R S O N SET UHS O I T TIS A I T R V S / E O LV)R A 0 E P I T W L N NI A EOI C DHGE I I R S SO P E E S L R N P EC I AM I HN O D T H I NW R YP ) L L O A EFT R VOS E S NONN B O EA O S S 'E R R E E HP 0 T N= A I D N ) F FO O W E R C F O R E T BC M! EG N MI P AP I SH A 3 9T 0N YA NH AR C NE I AI E D H NT ) F= SO E V A E L O HS WN I ND EE Z I N T I I F C E ND AS I D A N; ) P I NH !S ;

T N E M Y O L P M E F O S E S O P R U P E H T R O F 9= 0 Y N A N I A I D N ) S E V A E L O H W N E; Z I A T I I D C N N) AE I D D I NS ) T NU !O Explanation 1(a) to s. 6(1)

9 0 Y N A N I A I D NN I D) EO NT I T F I E S I DV SA A ; N /O )S 0 E NM I O G C I R OI A ND AN I ) D E ND ) I FS O = T NU OO SG R N E I PE AB R OO NH EW Z I = T I C N# A I D N ) S NO !T ; Explanation 1(a) to s. 6(1)

9 S 02 YG N NI AD NE I E C AX I D E NN I = S D)E EOC NT R I T F U IO E S DI S V SA N= A G ; I NE /OR )SO 0 F E NMM I O OR G CF I R OI AE M ND AN O I )C D N EI ND ) IG FS N O TI NUD OOU SGC L; R NX9 E I PE E0 ; AB E R EH OOMT NHOG EWCN Z N I I I T=L R I U A C T D N#O S A T I H GK D NA N I ) S VL NO A !T H

TI R AO 9N 0A D S NY EH) HCE A R T D D GEI N-S T I R EU UHOF DTTO FNS AO E I D MD N Y O ) I OR S LE E V PP ASMA ENER L IFO O O F HDSA E ED I WN S I F ON NE P) ED RN Z UI I S T PN A I C ; EE NPHE AITB H I RS SO D A NNF H ) A E I ND H AN =F G) I A NN I I A E B D N F F ) LOON 9 A 0 UW IT DE TN N R I V E C A I D V D F I E S NO L E I E RTR R NE C EE !B! BH MG T ON EN T I I MP DE I R A APS I O H S3 SM A I

R E F E R 2 . M R O & S I H T R O &

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

3.26

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)].—

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 T N R E NT N G E I EOP N S NY Z I T E I I P SN T T A N I P I E A I I H D I C L O D H ND3UJ AET2FES R I O E N H E D T HD TTT NTAN C N H I ) N A EE OMS NEC P M R AEE S OE GT-UEGRV A N C R F ND O O ILB I N D E E A $ I E NU A H BH T Y=ED F LT T IO A NI T DV UNIN NID DODE ADO I I N GED V N )FEIRD I N E G T I D I SOA O PI F A N NN R E R YHEE I E D T I O H NG R P V T A AE Y S F H FB A NC EBI A ; L O F U ED E BF D I S O O#3TG ES A I D G G L CR$ CI UI N EE# !ENL I R C HP GEN T EE NHGNU E I I D T I NHT T P S A I T EA CAPR B F C I O I I PF O I D F H TN I IF I T O T H 3 L T C A SRR N) T E E N LI A#ENUP L D A S F #AI D H E E E HE V CD R I GR GR ROR SY E NEA PWAAENI GT SEHH-I# AS !RCC D C Y S S S E I $O I I A F$ A HS $T #V H O E H T N I D E G A G N E P I H E SR E AH YW BC I NF F EA KR AT T L R A E N DO NI T UA EN R GE AT YN OI VN I AT H NG AI EE R MF R LO L A S HR SE vG N E S S A P F O E G A I R hR A C N I T R O P Y N A M O RD F N A D EA T I A D NN I ) G I E R D OI S T GU NO I V T AR HO P E GY AN YA ON VO I T EA HN T I T S RE OD F

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

TYEAR O IE HD NDT D NO NN ABN)U CEIMG R M O NO O N RL OS I 9F I L S DA F0E S F ) T E T R NR E= Pv BG TAA XN V N POA EE E ET L EME " DD HY R NE 4O I E R A L E H GD P T A I$ MGD S N4 ENN I R AO) HU T EC I D ME WR IB E T T NH EO OT MN I I T E D OL C EASU NIRO NDOC ONFE ) E CO R S TE A NE HC I h DA OMEH A T YC AU TCT N TSS EN9 L E T A VM0N I GE YN U M OI QL Y DO EP E L SMC A EEP ; DNRMN EIPEO Y R YL S I I E DT E S H DA I I V A N E S I O I NRD L R O E OA J P E CSMR S I EAMOH BWI TT TR N E EH MT; O E YR K OO I L L P F E MTH N EOTA RM FNO L T E X U SA S E SBI 4 E D D DA U UO T S L R C R NBO I AF T ) R E EO S T S N E ER S S ME A T+ A EE HR T T LM YA O BC C I PD N UEN NMA ERM KO X AFA T RT NO T OS I I S R S U E F O T O RA PS RA OH SC = S U E NS S I S E 2 S UO 4 BP ) ER KU I P L CIT

v. O. Abdul Razak

Y2 O! L P ! M E R ON F AA I M D X NA ) S4 E V A E L O H W N O S R E P D E Y O L P M E N U N A E B T O N = D E; EA I ND 2 LN A 4 U)) E DD I V I S I T D NU O I NN T !E M

T E= ID I SS E TG I U T I N OA L I T" B AN BE* OM4 R 4 PY O SL P S E M NE I @ S UF BO S EE R S OO L P P R XU EP OE T H AT I D R O NF ) T FU O TO U E ON EO NG OD GA DH AE HH T EA EH S S T E D S L S E A H EE HB T ET O R N; E HDA 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 IOM C SS O NI C AE K S I E R N R D NON E NH 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 )

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

T A H T N I E L B A C I L P P A Y L N O E R A S N O I S I V O R P E V O 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

: : : : : :

M.K. Pithisaria , Abhishek Pithisaria TAXMANN August 2022 2022 9789356222434 Hardbound

Rs. : 9995

Description Taxmann's ﬂagship section-wise commentary on Income-tax Act is also the most updated & amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exempliﬁes the Taxmann's legacy of 60+ years and the unmatched 35 years' experience of Mr M.K. Pithisaria. This book will be helpful for tax practitioners of Income-tax, International Tax, Transfer Pricing, etc. The Present Publication is the 1st Edition, amended by the Finance Act 2022 & updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria, with the following noteworthy features:

[Flow of the Commentary]

o o o

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

o o o

Income-tax Act, 1961

International literature on International Tax & Transfer Pricing

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

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

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

The relevant Rule to that Section (if any) followed by; The commentary portion under the central heading 'Comments'

[Integrated Commentary] that cohesively integrates the following: Income-tax Rules, 1962 Notiﬁcations, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government

[Interconnected Commentary] and eﬃciently commentary on every Section, allowing you to navigate to the relevant portion quickly

you ﬁnd the relevant discussion instantly

[Comprehensive Commentary]

The authors have explained every provision's critical aspect and principles with

The book covers the international literature on various aspects, including UN Model

judicial pronouncements, circulars, notiﬁcations, practical insights, and illustrations. Tax Convention 2021, OECD TP Guidelines, and Expert Committee's Report on GAAR

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