Kumar, Hrishav
Finance Act 2020 India puts nail in the coffin to the gordian knot of stateless persons / Hrishav Kumar and Abhishek Jha .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The government of India on 27 March 2020 notified the Finance Act 2020. Vide the Act, the government inserted subsection (1A) into section 6 of the Income Tax Act 1961, which introduces a new form of residency for Indian citizens, i.e. "deemed to be resident". The article analyses the changes in residency rules and the far-reaching implications of the same.
RESIDENCIA FISCAL
INDIA
Jha, Abhishek
Asia - Pacific Tax Bulletin 1385-3082v. 26, n. 3, 2020
Finance Act 2020 India puts nail in the coffin to the gordian knot of stateless persons / Hrishav Kumar and Abhishek Jha .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The government of India on 27 March 2020 notified the Finance Act 2020. Vide the Act, the government inserted subsection (1A) into section 6 of the Income Tax Act 1961, which introduces a new form of residency for Indian citizens, i.e. "deemed to be resident". The article analyses the changes in residency rules and the far-reaching implications of the same.
RESIDENCIA FISCAL
INDIA
Jha, Abhishek
Asia - Pacific Tax Bulletin 1385-3082v. 26, n. 3, 2020