what is the place to be file in income tax

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I m filling income Tax return from dubai what place to be fill mumbai or dubai in verification coloum.
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Dubai

 

pls give practically it is better to file mumbai or dubai I'm flling of my client he is india

The existance of the assessee at the time  of filing ITR......... If he is in Mumbai......... Mumbai....

assesse in mumbai but other person flling from dubai then

Assessee's place of existance at the time of return filing, In this case Mumbai . 

in present assessee in mumbai


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