India’s final amended tax residency rules for Citizens and Indian origin individuals based overseas

This note is in continuation to our earlier note of February 2020 which discussed the proposals of the Finance Bill, 2020 (‘the Bill’) to amend the tax residency conditions for non-resident Indians and persons of Indian origin1 with effect from 1 April 2020 (i.e. Financial Year 2020-21 onwards2). In substance, the proposals aimed to reduce the …

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