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Rohan, a citizen of India, leaves India during tax year 2026-27 to take up employment in Germany, where…

Income-tax Act, 2025 section 6(3)(b) disapplies the sixty-day-plus-prior-stay test for a citizen leaving for employment abroad. Rohan's 150 days do not reach 182, and his…

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Rohan, a citizen of India, leaves India during tax year 2026-27 to take up employment in Germany, where he is liable to tax by reason of his residence. He was in India for 150 days in that tax year and for 800 days in the four tax years before it. Under section 6 of the Income-tax Act, 2025, his residential status for tax year 2026-27 is

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Income-tax Act, 2025 section 6(3)(b) disapplies the sixty-day-plus-prior-stay test for a citizen leaving for employment abroad. Rohan's 150 days do not reach 182, and his liability to tax in Germany by residence also prevents the stated deemed-residence rule from applying.

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