Residential Status [SECTION 6]
The incidence of tax on any assessee depends upon his residential status under the Act.
For all purposes of income-tax, taxpayers are classified into three broad categories on the basis of their residential status viz.
(1) Resident and ordinarily resident
(2) Resident but not ordinarily resident
(3) Non-resident
The residential status of an assessee must be ascertained with reference to each previous year. A person who is resident and ordinarily resident in one year may become non-resident or resident but not ordinarily resident in another year or vice versa.
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