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[Cites 0, Cited by 12] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(5) in The Income Tax Act, 1961

(5)If a person is resident in India in a previous year relevant to an assessment year in respect of any source of income, he shall be deemed to be resident in India in the previous year relevant to the assessment year in respect of each of his other sources of income.