Residential Status under Income-tax Act 2025

Author

CA Sachin Sinha

Publisher

Taxmann Publications Pvt. Ltd.

Edition

2026 Edition

Year

2026

Why Choose This Book?

A specialised and authoritative guide on determining residential status under the Income-tax Act, 2025, this book combines domestic tax provisions with international tax residency principles. It integrates OECD and UN Model Convention concepts, treaty residency, GAAR, POEM, TRC, and cross-border taxation into a practical reference for professionals handling global mobility and international tax matters.

About the Book

This comprehensive work explains the legal framework governing residential status for individuals, HUFs, companies, and other taxpayers. It provides step-by-step guidance for computing physical stay, analysing Place of Effective Management (POEM), deemed residency, treaty eligibility, Tax Residency Certificates (TRC), and the interaction between Indian tax law and bilateral tax treaties. Rich with judicial precedents and practical illustrations, it is designed for CAs, tax advocates, corporate tax teams, and advanced students of international taxation.

Related Subjects

• International Taxation

• Income-tax Act, 2025

• Residential Status

• Double Taxation Avoidance Agreements (DTAA)

• Cross-border Taxation

Website Hashtags

#ResidentialStatus #IncomeTaxAct2025 #InternationalTaxation #CASachinSinha #Taxmann #DTAA #POEM #TaxResidency #9788167010780

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Caveat Legalis

This publication is a specialised reference on residential status and international tax residency. Readers should consult the latest statutory amendments, notifications, and judicial precedents for current compliance.

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