Jul 21, 2020
The form 26AS which gives a more detailed statement of transactions done by the tax payer and helps facilitate voluntary compliance and tax accountability.
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The form 26AS which gives a more detailed statement of transactions done by the tax payer and helps facilitate voluntary compliance and tax accountability.
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Residential status of Individual under the Income Tax Act as amended by Finance Act 2020
Introduction
The Finance Act 2020 has amended the section 6 in which the new provision of Deemed resident has been inserted and certain provisions have been amended to widen the tax base for the Individual / HUF. Section 6 is the main factor in determining whether the assessee is resident or not and thus determining the taxability of the same.
Types of Residents
In the section 6, for the purpose…
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