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The document discusses the rules for determining residential status in India for tax purposes. It explains that residential status is important because it determines what income earned globally will be taxable in India. Individuals are considered residents if they stay in India for 182 days or more in a year, or 60 days in the year plus 365 days in the prior 4 years. Residential status can change year-to-year and is assessed separately for each tax year. The document provides examples to illustrate how stay

Author

aim_naina

Language

EN