000 01113nab a2200229 c 4500
999 _c143183
_d143183
003 ES-MaIEF
005 20201116132341.0
007 ta
008 201116t2020 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968568
_aKumar, Hrishav
245 _aFinance Act 2020
_bIndia puts nail in the coffin to the gordian knot of stateless persons
_c Hrishav Kumar and Abhishek Jha
260 _c2020
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThe 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.
650 4 _948282
_aRESIDENCIA FISCAL
650 4 _945694
_aINDIA
700 1 _968569
_aJha, Abhishek
773 0 _9163803
_oAPTB/2020/3
_tAsia - Pacific Tax Bulletin
_w(IEF)98480
_x 1385-3082
_gv. 26, n. 3, 2020
942 _cRE