Page: > Date: |_| a ee == Copitaived These exepenaitaxes will | These —extpenditrrecoill_| be _capitatizea ___|noa_be capitatized i Nature “His a_oon recoxring i ecuacing—in _|Datore oatexe 4 | “To_impsnve the toonkiog Te canning She existing Neea Capacihy oF to grow thabusineos capacity —— | uainess wil | powaperctsye c vale poe __ Theee ave net matched | Matching leoith> the capitad looith the areyenu | : ane. IConceprs —rrecei ps __-~_______ ___| prw®tel lose for tne ee ae (eet 4 Sub Tha! No Subcategories “TH _has tee Subcategory Categories. a 2 Direct Expenses —___ = my | D"Todivect Pxpenses C ! 4 ©) Capita: Receipt __and _Revenve Receipt a Capirat Receipt Se POPE Pane ee eae investment and Rnancdng— 4 . ___of the business Non Reconing } RecorringTexm. Long been Shoxi_term. L Shoo in| Rarancesheet as | o [- ecryeases. the value nexreas es Or decreaars Aseet_of Of acer ov incxeases-the value af asses [fiat the vatne af Vinhiniey | jor abi tiny. —_| => | | a) Residential of _on__' Tnaiwiduat’ Caection=4)- | punder jOcome trax act. Residential Stats! I H ofan indisidual-jrcelevand I Page: 3S | Date: J] | # When an _indimidual is. @aid te be ‘Resiaent’ in _| Taaia 2 _ _ [Dn individual ia @aid uta be weeldent ia “Taaia if he _satishes anyone af tne fone oe — Conditions He ie en io/“Tadla 2 fara OU +n._182__days or mere —_i year n previous _yeax and |for_365_days or move _doving 4 _previausyears | immediatey— preceding — Tre — eleven precious yee : —— eH “To. coe of an Indiviauol, tone is a citizen at _| Exceptions Leoncegsion: ndia__and._¢toho + leaves —“Tadia __ia A.D Paces — eax fox___the purposes af __emp Nhe condition No-2 Supra Shall. pot _be _applicabl Gr the _cretewand __pewious yy eaae_ta __tahich he leaves Ta other ord. Pox that particolay prewians| Supra Bhai not be, Applicalol “India is © —_pexsen f Tadian on'gin 5 fohe being ouddide STRaib. Meienind quiets tho. —Tndia_—io any —prewious year. ‘the tandition Nod MensvYoned _abeve io __his cage _aleo Shoal Aol be Oppiicatie: Ta: other - coords. hh hall_neot be a wesident io “India _yoleas hia stay in “India _ts least 182_days — dering the relevant previous —— Se he visits tesla year _for_tohich - the idental stan ia nel determined -_ ————es - —In compoting the periad ef stay in Tndia H it i nat necessany thot the Stay Ghouid | | it. be for q Continues —_peniad> l ee I Seen. ia the total Qumbere of day’ tay {a ~Tnaio dowing dhe __velevan} paesiass if Year . S - a> IO, A i@ alsn i not _ neces: any -hai_the Bray — Shevld_be _eply _04 one place _e-q hem =) at Bombay for S0_doyp and Anen go—eui_of “Todia. “An yetayn in the pee pace’ atten be pay Bing! Dana Be tin ange ‘0g {ne fame —parewinns—yeor Hie tnbal stay — year: feats the {odiviaval enters “India ana ‘the day he| (fee a When an inaivtavar ie aid to be * Resident and ____Orainoniy —_Reardeot' in Ladin 2 [sec et) a(6)e07 - | An —inaiwaual —__tohe ia “reeident jn Tndia. shot su be venident and _Lardinawiy resident im. Tndia if he [aE _|!SatisBes both the, fararaing Conditions: = : || te thas been" Resident Tn. “Tnaia’ for ot leaet 2ovtof lo previous years _immediat ely -preceding the ___selevani — previous __canditions year = This meansithat_ he mvt hove Batiafied any Dane af the Conditinngs._eoith exceprtonst coneasstod Cgiven— above) Foxbeing a_yveatdent Pox atleast | 2out of to previovs__ years _Immeaialel preceding ~ —TI ___ |e avetewana Predousssena— sit ——— AND Ben eerrees —— . = | We has > heen to “Teaia Fox “Rao Aaya ox - | More _doxing previous —yeavrs_iom ediotely_paeced: log the freleionsprevinoe sears) csp Hatheo an inaivaval is_@aid_4p be 'Reaidend but © _| Not Ordinarily Reaident' in Tndia 2 [Section 6(s(ar} — | An indistauat tone is! resident in “India io said pivitailtts be” Nob Oxdiseritsy (Resident io Taaia’ sf ne a doce Not Satety— any or beth, of the condinen — doen ty ond nd —abave‘e7 _aaee of _Residens —and_Oraina-_ - ie cee ee ee een if pe io Not a! Resident? jn “Tnata ie pane of __ the conditions Cusith exception | tonceeetan) mentionedin -ABove — pore = ie omtiefied oat . z - Example 5 ane t +o “Taaia For loo doy every year ince 2o0s-06 > i = _ a) Determine his veaidental stame for the aRickey Pointing satishes the second (enditian = — eLcavegony {8} because the io _io “Thdia fx ——_Moxe_thai 40 days dosing the relevant ad for i don'ag re voy. Wears Nout! ae: We does not. vagy By | the “eecond Conditiagn oF cate (@) as during Ih preceding the _¢ an he te io “Thdia “fs onty Foo days He phan. — f cefore_, he a ident but not ordina: ly teeldent - in India: : HD) Yess He coil in_thia case « be yesident _ lana ordinayy ‘resident (in Tndia We ately iPage: 9 Dees fe) I both ponditions of cat ory {Bas he tag . Ao “India for 990_ day a he last seven yeors_and he isos “veaident Pow ad Lene 2 _previeus years out of to. previous years, _ immediately —preceding. in €_velevani previous _ ear. RP £ ~ al, Biaho_of Hoe {| 4 na aot Resident [Nan Resta OL | T Péechso2(ay) | || Pape pete oe] 4 ae 0. dinoxy Nan Oxdinemny 8 | Residers | | Recidens © When ig Hue said bem Recident in’ Trdia? A ue is cata em i t tain ony pave. \ sear in every Cabe excepr enher, Phot year th ofits affairs. i Sirwated c holly Losrsia Thdia. Z “\When_is HO? ofa 4p be a Non Resideny 2 Awe. jo gaid te be pon yesident. ia Tanase if doviag —the—_Prewous year the tnoteal and |: management fits -aPPat jo Sitated coally | outside“ TadiaAne place decision egoraiag th ffaixs of the uP a: Ia) Resident and | ordinarily resident io Tadia tor — Ty Reaident bot natn Ainaviy. vesident_in “India . a & Ho be _fioytnex __determyoed tonether it ig * | “The bore show he Orviiy _vegidend in “Tadia if Kaxta of th catiaies betta of the Gitaning canditane ! la) He (Korte) most _be aiden} in of least ————ovi of lo __previous year / lmme i ie p 2 p p the Velevant Orewau nT We Most he jh = Wndia ty | at Neonat Gao) | é - - @ {days av ng 2p 0 ye immediately preceding Ane _velevant prexiou yen * When A Woe Cohich srepident ia “Tadia 1 io cag | tn he. _reeident ‘bud not pxdlinoat iy srésidend Jin “India _duving ne relevant Previous year a ifthe manage (kara f tine HOP donee pot + A ~ ia | Meoroned iq claus Co and (b} above +— or not, the residential ston of fe" Kavita’ forte Levant previous year is of a no t elevance . Boi fo determining Cohethex, uf 4 excinasity Resident toa “Indiq or not. Karta's_ Staivs toy ~ +h més rele yal — lare _clasaifred. a dinar) ‘resident Or ae not ordinarily, sidem ly _sresi