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. 5 Residential Status in India u/s 6. Apportionment of Income between spouses governed by the Portuguese Civil Code u/s. 5A.
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Residential status
1. Resident of India 2. Non resident of India Resident individual and HUF can be divided in to two categories 1. Resident and ordinarily resident or 2. Resident but not ordinarily resident All other assessee can simply be either resident or non resident
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Resident
Non- Resident
Exceptions
i) Being a citizen of India if he leaves India in any previous year for the purpose of employment outside India, the period of 60 days in clause (b) above will be extended to 182 days or more. ii) Being a citizen of India or a person of Indian origin, who being outside India, comes on a visit to India in any previous year the period of 60 days mentioned in clause (b) will be 182 days or more A person is deemed to be of Indian origin if he, or either of his parents or any of his grand parents was born in undivided India.
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Non-resident
A Hindu Undivided Family is said be nonresident in such cases only where its control and management is situated wholly outside India during the previous year.
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Non resident
A firm or an association of persons is said to be non-resident in such cases only where the control and management of its affairs is situated wholly outside India during the previous year.
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Companies
A company may either be a resident or nonresident. A company is said to be resident in India in any previous year if: I. it is an Indian company, or II. during the year, the control and management of its affairs is situated wholly in India.
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Non-Resident
If a company does not satisfy any of the aforesaid conditions of residence, it is said to be a 'non-resident' company. In other words if the company is not registered in India and its control and management is situated wholly or partially outside India, it is regarded as a nonresident.
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Accrual of Income
When right to receive the income become vested in the assessee, is said to accrue or arise . Income has been said to accrue when there is a right to payment and when there is unconditional liability on behalf of the payer to pay it to tax payer. Income is said to accrue when it become due
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Included
Included Included
Included
Included Included
Included
Included Included
Income accruing or arising outside India and received out-side India i.e. foreign income
Included
Included
Included
Excluded
Excluded
Excluded
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Apportionment of Income between spouses governed by the Portuguese Civil Code u/s. 5A.
5A. (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as "COMMUNIAO DOS BENS") in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head "Salaries") shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply accordingly.
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(2) Where the husband or, as the case may be, the wife governed by the aforesaid system of community of property has any income under the head "Salaries", such income shall be included in the total income of the spouse who has actually earned it.]
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Thank you
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