Residential Status & Scope of Total Income

120 Days Rule for High Income Indian Citizens/PIO [Sec 6(1)(c) - Twist]

Basic and Additional Conditions for Individual Residential Status [Sec 6(1)]

Dividend Income Deemed to Accrue or Arise in India [Sec 9(1)(iv)]

Dividend paid by Indian Company [Sec 9(1)(iv)]

Gifts to Non-Residents — Deemed to Accrue in India [Sec 9(1)(viii)]

Income Deemed to Accrue or Arise in India – Section 9 Overview

Income Received / Deemed to be Received and Accrual vs Due

Interest Deemed to Accrue or Arise in India [Sec 9(1)(v)]

Residential Status of HUF, Firm, AOP, BOI, Local Authority, AJP

Residential Status of a Company – POEM [Section 6(3)]

Royalty & Fees for Technical Services [Sec 9(1)(vi) & (vii)]

Royalty [Sec 9(1)(vi)] and Fees for Technical Services [Sec 9(1)(vii)]

Salary Income Deemed to Accrue or Arise in India [Sec 9(1)(ii) & (iii)]

Salary deemed to accrue or arise in India — Government employees serving outside India [Sec 9(1)(iii)]

Scope of Total Income – Section 5

Section 6(1A) – Deemed Resident

Special Cases: Only Basic Condition 1 (182 days) Applies

Tricky Points — Standard Deduction, Stay Calculation, Foreign Business Income, NR Interest