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What is Tax Presentation about?

The Finance Act 2020 significantly altered tax planning for high-net-worth Indian expatriates by introducing a stricter 120-day rule for residency and a Deemed Resident provision targeting individuals with substantial Indian income. Returning NRIs classified as RNOR can generally exempt passive foreign income from Indian tax, but must ensure their foreign businesses are not controlled from India to avoid taxation. Additionally, anti-abuse mechanisms like GAAR and PPT can override residency arrangements aime

Author

prnvsri01

Language

EN