Section 6(13)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 6(13)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(13)(a) in The Income Tax Act, 2025

(a)an individual who has been, or a Hindu undivided family, whose manager has been––

(i)a non-resident in India in nine out of the ten tax years preceding that year; or

(ii)in India cumulatively for seven hundred and twenty-nine days or less in seven tax years preceding that year; or