Finance Act 2020 India puts nail in the coffin to the gordian knot of stateless persons Hrishav Kumar and Abhishek Jha
By: Kumar, Hrishav
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Contributor(s): Jha, Abhishek.
Material type: 
ArticlePublisher: 2020Subject(s): RESIDENCIA FISCAL | INDIA
In:
Asia - Pacific Tax Bulletin v. 26, n. 3, 2020Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | APTB/2020/3-1 (Browse shelf) | Available | APTB/2020/3-1 |
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.
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