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Residential Status Of "Every Other Person" [Section 6(4)]- under the 'Income Tax Act.'

 

Every Other Person includes Body Of individuals, A Local Authority and an Artificial Juridical Person. They are either ‘Resident’ or “Non-Resident” but they cannot be Not ordinarily resident.

The test to be applied shall be the of control and management. If it is situated wholly outside India, the assessee will be non-resident. If the control and management is wholly or partially situated in India, the status will be that of ‘Resident’.

Ordinary Resident

Not Ordinary Resident

Non-Resident

COMPANY :
Every Indian company [i.e. which is incorporated under Indian Law or is is deemed as comapny under any law of the country] is Resident company. In case of any other company, which is incorporated outside India but has its control or management in India during relevant previous year it is also a resi- dent company.

A company cannot enjoy this status.

Any company, which is incorporated outside India and has its control or management outside India during relevant previous year is non-resident company. n

IN CASE OF EVERY OTHER PERSON :
In case of every other person, which has its control or management wholly in India during relevant previous year is resident.

Any other person cannot enjoy this status.

Any other person, who has its control or management wholly outside India during relevant previous year is non-resident.

 

 
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