Residential status: days and documents

Residential status for income-tax is determined under section 6 of the Income-tax Act, 1961, using the rules applicable to the relevant previous year. Travel records and the nature of income in India are part of that factual record.

Relief under a Double Taxation Avoidance Agreement, if claimed, requires the treaty to apply and the documents that the Indian law and the treaty contemplate.

This practice will not assert a residential status that the documents do not support.