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Rajasthan HC: Citizenship Can’t be Determined Based on Definition of ‘Resident’ Under IT Act - (16 Jun 2022)

DIRECT TAXATION

Rajasthan High Court has held that the definition of the term ‘resident’ under the Income Tax (IT) Act, 1961 is designed for including persons in the tax net and not for determining the citizenship.

Tags : RAJASTHAN HIGH COURT   CITIZENSHIP   INCOME-TAX ACT  

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