Citizenship

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rgurucharan (Querist)
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26 August 2009 Dear sir,

What is the difference between Citizenship & Residential status covered in income tax act 1961?

pls clarify at the earliest.

With regards,

R. Gurucharan.

Navin

Navin (Expert)
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26 August 2009 Under the income tax act, taxation depends upon ones status for the previous year. Although a person maybe a citizen of India but he might not be a resident for the assessment year under the Income Tax. you can read Section 6 of IT Act which will clear up the entire concept.