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Section 2 in The Income Tax Act, 1961 [Entire Act]

office or employment of profit are ordinarily performed by him or at a place where he ordinarily resides or to compensate him for the increased ... sections 92, 93 and 168, includes a person who is not ordinarily resident within the meaning of clause (6) of section 6 ; (31) "person" includes
Union of India - Section Cites 0 - Cited by 9440

Section 10 in The Income Tax Act, 1961 [Entire Act]

citizen of India or, being a citizen of India, is not ordinarily resident in India ; or (ii) any other person, being a non-resident, engaged ... office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased
Union of India - Section Cites 0 - Cited by 5612

Section 5 in The Income Tax Act, 1961 [Entire Act]

total income of any previous year of a person who is a resident includes all income from whatever source derived which- (a) is received ... such year: Provided that, in the case of a person not ordinarily resident in India within the meaning of sub-section (6) of section
Union of India - Section Cites 0 - Cited by 4596

Section 6 in The Income Tax Act, 1961 [Entire Act]

undivided family, firm or other association of persons is said to be resident in India in any previous year in every case except where during ... sources of income. (6) [ A person is said to be "not ordinarily resident" in India in any previous year if such person
Union of India - Section Cites 0 - Cited by 2832

Constitution of India

born in the territory of India; or (c) who has been ordinarily resident in the territory of India for not less than five years immediately ... migrated before the nineteenth day of July, 1948, he has been ordinarily resident in the territory of India since the date of his migration
Constitution and Amendments Cites 0 - Cited by 1900
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