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Residential Status ( Section 5 to 9 )

Residential Status ( Section 5 to 9 )
(Graphical Table Presentation)

Section 6 : Determination of Residential Status

Section - 6(1) & 6(6) : Determination of Residential Status of Individual.

Residential Status of other person

Section - 5 : Incidence of tax

Section - 9(1) : Income deemed to accrue or arise in India

Section 6 : Determination of Residential Status

Determination of Residential Status
Section - 6(1) & 6(6) : Determination of Residential Status of Individual.
Determination of Residential Status of Individual
Residential Status of Other Person
Residential Status of other person

Note: Residential Status of Indian Company is always resident irrespective of control and management of affairs of the business.

Note : Place of effective management to mean a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole are, in substance made. It simply means the place where board meetings are held or that person to whom board of directors have delegated the entire policy decision of company. E.g. Managing Director, Manager who has control and management.

Section - 5 : Incidence of tax
Incidence of tax in relation to Residential Status
Section - 9(1) : Income deemed to Accrue or Arise in India
Section - 9(1) : Income deemed to Accrue or Arise in India
MORE TOPICS (Graphical Table Presentation) ...
Residential Status ( Section 5 to 9 )
Concept of Income under Income Tax [ Sec.1 to 4]
Income from Salaries(Section 15 to 17)
Income from 'House Property' ( Section 22 to 27 )
Capital Gain ( Section 45 to 55A)
Income from Other Sources ( Section 56 to 59 )
Profits and Gains of Business or Profession ( Section 28 to 44D)
Deduction from Gross Total Income( Section-80C to 80U)
Clubbing of Income ( Section 60 to 65)
Set Off & Carry Forward of Losses ( Section 70 to 80 )
TAX RATES ( AY 2019-20)
Return of Income ( Section 139, 140, 140A)
Advance Tax [Section 207 to 211]
 
 
 
 
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