classification was given on the basis of residence
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The color of animals is by no means a matter of chance; it depends on many considerations, but in the majority of cases tends to protect the animal from danger by rendering it less conspicuous. Perhaps it may be said that if coloring is mainly protective, there ought to be but few brightly colored animals. There are, however, not a few cases in which vivid colors are themselves protective. The kingfisher itself, though so
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The assessment of tax due is heavily influenced by one's residence status under the Income Tax Act.
- A resident or non-resident of India can be an assessee. A resident person or HUF, on the other hand, can be either (a) typically resident or (b) usually resident.
- Residents or non-residents make up the remaining assessors.
- A person who has never left India is always and generally a resident in the country.
- A person is considered an Indian resident if he satisfies at least one of the following requirements: He spends at least 182 days in India each year; and (ii) he spends at least 60 days in India each year and 365 days or more in the four years prior to the previous year.
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