Commerce Optional (UPSC-IAS),
Target for 16/07
👆Above are subtopic for Commerce Optional Paper 1 of Taxation
✅Income Tax: Definitions; Basis of Charge
✅
Note- Students are advised to read only that subtopics for UPSC commerce Optional Preparation.
Join 🔜 @commerceoptional
😊 This will be very useful for students of Commerce Optional.
For Guidance Purpose Contact
CA Dhananjay Ojha (Chartered Accountant)
Contact @cadhananjay
Target for 16/07
👆Above are subtopic for Commerce Optional Paper 1 of Taxation
✅Income Tax: Definitions; Basis of Charge
✅
Note- Students are advised to read only that subtopics for UPSC commerce Optional Preparation.
Join 🔜 @commerceoptional
😊 This will be very useful for students of Commerce Optional.
For Guidance Purpose Contact
CA Dhananjay Ojha (Chartered Accountant)
Contact @cadhananjay
Commerce Optional (UPSC-IAS),
Target for 16/07
👆Above are subtopic for Commerce Optional Paper 1 of Taxation
✅✅
Note- Students are advised to read only that subtopics for UPSC commerce Optional Preparation.
Join 🔜 @commerceoptional
😊 This will be very useful for students of Commerce Optional.
For Guidance Purpose Contact CA Dhananjay Ojha (Chartered Accountant)
Contact @cadhananjay
Target for 16/07
👆Above are subtopic for Commerce Optional Paper 1 of Taxation
✅✅
Note- Students are advised to read only that subtopics for UPSC commerce Optional Preparation.
Join 🔜 @commerceoptional
😊 This will be very useful for students of Commerce Optional.
For Guidance Purpose Contact CA Dhananjay Ojha (Chartered Accountant)
Contact @cadhananjay
✅Educational updates
Excel sheet of schedule of today study has been shared to students with study material.
Students are advised to make notes out of it.
With best regards
Civil Service Gurukul
@cadhananjay
Excel sheet of schedule of today study has been shared to students with study material.
Students are advised to make notes out of it.
With best regards
Civil Service Gurukul
@cadhananjay
All students are advised to give special attentions to this subtopics. It ll help in next chapters and better understanding of Income tax. In previous year , 2 questions asked by UPSC from this subtopics of 15 marks. 😊
Join🔜 @commerceoptional
Join🔜 @commerceoptional
✅We happy to announce integrated guidance program for UPSC Commerce Optional for 2020.from 20th July 2019.
For more information contact @cadhananjay.
For more information contact @cadhananjay.
Commerce Optional (UPSC-IAS),
Target for 17/07
👆Above are subtopic for Commerce Optional Paper 1 of Taxation
✅Income Tax: Definitions; Basis of Charge
✅
Note- Students are advised to read only that subtopics for UPSC commerce Optional Preparation.
Join 🔜 @commerceoptional
😊 This will be very useful for students of Commerce Optional.
For Guidance Purpose Contact
CA Dhananjay Ojha (Chartered Accountant)
Contact @cadhananjay
Target for 17/07
👆Above are subtopic for Commerce Optional Paper 1 of Taxation
✅Income Tax: Definitions; Basis of Charge
✅
Note- Students are advised to read only that subtopics for UPSC commerce Optional Preparation.
Join 🔜 @commerceoptional
😊 This will be very useful for students of Commerce Optional.
For Guidance Purpose Contact
CA Dhananjay Ojha (Chartered Accountant)
Contact @cadhananjay
Section 6 [Residence in India]
(I) Individuals [Resident and ordinarily resident/ Resident but not ordinarily resident/ non-resident]
The residential status of an individual is determined on the basis of the period of his stay in India.
Basic conditions:
(i) He must be present in India for a period of 182 days or more during the previous year
(ii) He must be present in India for a period of 60 days or more during the previous year and 365 days or more during the 4 years immediately preceding the previous year.
Cases where condition (ii) is not applicable:
(a) Where an Indian citizen who leaves India during the previous year for the purpose of employment outside India or as a member of the crew of an Indian ship;
(b) Where an Indian citizen or a person of Indian origin who, being outside India, comes on a visit to India during the previous year.
(I) Individuals [Resident and ordinarily resident/ Resident but not ordinarily resident/ non-resident]
The residential status of an individual is determined on the basis of the period of his stay in India.
Basic conditions:
(i) He must be present in India for a period of 182 days or more during the previous year
(ii) He must be present in India for a period of 60 days or more during the previous year and 365 days or more during the 4 years immediately preceding the previous year.
Cases where condition (ii) is not applicable:
(a) Where an Indian citizen who leaves India during the previous year for the purpose of employment outside India or as a member of the crew of an Indian ship;
(b) Where an Indian citizen or a person of Indian origin who, being outside India, comes on a visit to India during the previous year.
Additional conditions:
(1) He is a resident in at least 2 out of 10 previous years preceding the relevant previous year;
(2) His stay in India in the last 7 years preceding the relevant previous year is 730 days or more.
(1) He is a resident in at least 2 out of 10 previous years preceding the relevant previous year;
(2) His stay in India in the last 7 years preceding the relevant previous year is 730 days or more.