Sec 2(113) – Usual Place of Residence

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Sec 2(113) – Usual Place of Residence 2017-04-28T23:49:49+00:00

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  • Ashish BadalaCA Ashish Badala
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    #1910 |

    “usual place of residence” means–
    (a) in case of an individual, the place where he ordinarily resides;
    (b) in other cases, the place where the person is incorporated or otherwise legally constituted;

    Priya MadrechaPriya Madrecha
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    The expression ‘usual place of residence’ comes of use to determine the location of supplier/ recipient of services where no other location is relatable to the supply/ receipt of service.

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