Non-Residential Accommodation Test In the last year, residential care in India lasted 182 days, a member of the HUF, Assisi, who owned the house in India, though the Essex may have been part of the house, but no evidence of this. Not that the family card kept the house. In the previous year, the benefit of the Assisi as a place of residence in India or indication that the Assisi is not based in India and cannot be assessed by the Indian Income Tax Act, 1961, Section 6 (1) (b).
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