Is the 2nd basic condition for determining residential status as mentioned in section 6(1) not applicable only in the year in which a citizen leaves /comes back to India on a visit or for all the previous year in which he was outside india/
Is the 2nd basic condition for determining residential status as mentioned in section 6(1) not applicable only in the year in which a citizen leaves /comes back to India on a visit or for all the previous year in which he was outside india/