Income Tax Definition Of Resident

From ya 2017 the tax rates for non resident individuals except certain reduced final withholding tax rates has.
Income tax definition of resident. For individuals physical presence in a jurisdiction is the main test. 2 paragraph a ii of the definition of a resident in section 1 1. Tax liability of a resident on his foreign income 3 5 the total world income of a resident is liable to income tax in india. Taxes on director s fee consultation fees and all other income.
A natural person can become a resident for income tax purposes by 1being ordinarily resident in the republic 1. According to the income tax act s section 6 6 a a person is not ordinarily resident if he has been a non resident in india in nine out of the ten previous years preceding that year or has. The employment income of non residents is taxed at the flat rate of 15 or the progressive resident tax rates see table above whichever is the higher tax amount. The expressions accrues and arises are used in contradistinction to the expression received and indicate a right to receive income.
The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction and residence can be different for other non tax purposes. Is no particular definition thereof in the income tax act.