The residence of an individual for income-tax purpose has nothing to do with citizenship, place of birth or domicile. An individual can, therefore, be resident in more countries than one even though he can have only one domicile.
02 August 2014
ITS MEAN FOR INCOME TAX IT IS NO REALATION WITH THE PALCE OF BIRTH . ITS SEE ONLY THE CONDITION GIVEN IN SECTION OF 9 OF INCOME TAX ACT.
ONE INDIVIDUAL MAY RESIDENT IN MORE THE ONE COUNTRY IN THE SAME YEAR BUT MAY POSSIBLE HE HAVE DOMICILE IN ONE COUNTRY.
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