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Non-Resident Individual is an individual who is not a resident of India for tax purposes. In order to determine whether an Individual is a Non-Resident or not, his residential status is required to be determined u/s 6 of the Income Tax Act, 1961 as given below:
The Delhi high court dismissed a writ petition filed by a technology company, seeking condonation of delay in filing its income-tax return for FY20. The Central Board of Direct Taxes had refused to invoke its powers accorded to it under section 119 of the I-T Act to condone this delay — the HC found no justification to interfere with this view.
The Kerala High Court on Thursday asked Binoy Kodiyeri, the elder son of former State secretary of the CPI(M) late…