CA Inter Paper 3 Taxation Practice Questions - CA Intermediate Paper 3 Taxation Exam

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An individual is treated as a 'resident' in India for a previous year if he is in India for 182 days or more in that year, OR for 60 days or more in that year and:

365 days or more in the 4 preceding previous years 182 days or more in the immediately preceding year 90 days or more in the 7 preceding years any period in the preceding 10 years

Correct Answer:

365 days or more in the 4 preceding previous years

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