ICAI publication that provides comprehensive guidance on determining residential status under the Income-tax Act, 1961 and the Foreign Exchange Management Act (FEMA). It explains the legal framework, practical issues, judicial precedents, and compliance requirements relating to NRIs, returning Indians, expatriates, and globally mobile individuals. The handbook is designed to strengthen professional knowledge and serve as a reliable reference for Chartered Accountants, tax professionals, and other stakeholders dealing with cross-border taxation and FEMA regulations.
