Home to Global Legal Information

With the phenomenal and enormous growth of Internet specialized branch of Law called Cyber Law.

When a person enters a new country for the purpose of establishing permanent residence and ultimately gaining citizenship , it is called

Immigration.But the residence of immigrants is subject to the conditions set by the Immigration Law.

Residential Status and Taxation

An individual is said to be resident in India in any previous year, if he

is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more ; or
having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year.

A Company is said to be resident in India in any previous year, if-

it is an Indian company, or
during that year, the control and management of its affairs is situated wholly in India

The total income of any previous year of a person who is a resident includes all income from whatever source derived which is received or is deemed to be received in India in such year by or on behalf of such person; or accrues or arises or is deemed to accrue or arise to him in India during such year; or accrues or arises to him outside India during such year.

For tax rates applicable to non-residents see-
http://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=http://law.incometaxindia.gov.in/Directtaxlaws/act2005/GR.htm

(More: http://law.incometaxindia.gov.in/TaxmannDit/IntTax/nrcont.aspx)