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The taxability of an individual in India depends upon his residential status in India for any particular financial year. The term residential status has been coined under the income tax laws of India and must not be confused with an individual’s citizenship in India. An individual may be a citizen of India but may end up being a non-resident for a particular year. Similarly, a foreign citizen may end up being a resident of India for income tax purposes for a particular year.
residential status, residential status meaning, residential status income tax, resident status of individual, residential status of company, residential status conditions, residential status of an assessee, types of residential
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All About Tax Collected at Source (TCS) under Income Tax by CA Raj K Agrawal
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Residential Status of Individual For Income Tax Purpose - Finance Act 2020
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