Learning simplified

Complex tax law, made simple

Structured courses and books on Income Tax for CA, CS and CMA students and practising professionals, curated by CA C. Muthu Palaniappan.

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Books by ITs Muthu CA

Published books for students, professionals and anyone who wants to understand Income Tax. Read them right here on the website.

CA Inter Wrap Up Income Tax for Jan27 Exams100%

Chapter 2 · Residential status

Basic conditions

An individual is resident in India for a tax year if he is in India for 182 days or more during that year.

The second test looks at 60 days in the year and 365 days in the four preceding years.

Citizens leaving for employment have relaxed limits — see card 2.4.

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Card 2.3

Counting the days

Stay in India is counted in days, not in hours, for the whole tax year.

Physical presence matters — the purpose of the visit does not.

Structured learning

Organised by topic with clear module progression — no hunting through playlists.

Lesson by lesson, in order

Taught by a practising CA

Every lesson by CA C. Muthu Palaniappan.

15+ years in income tax

Learn at your pace

Resume exactly where you left off, on any device.

Progress saved automatically

Learn on the ITs Muthu CA app

Same courses, same login — on Android and iPhone.

Step-up - CA Final - Direct Tax Laws - 202727 pages₹ 500Buy

Author's note

Both the day you arrive and the day you leave count as days in India. Students lose marks here.

THE BOOKS READER

Muthu's books open in a flipbook reader built for studying, not scrolling.

Notes from AuthorHis own notes on key lines and diagrams. Tap his photo in the margin to read them.

Pages that turn like paperDrag a corner, tap an edge, swipe or use the arrow keys.

Mark it your wayHighlight, underline or strike out any line.AmberMintLilac

One notebook for everythingBookmarks, highlights, your notes and the author's, in one panel. Tap any entry to jump there.

Search and zoomFind any term and jump to it. Zoom to 400% and pages stay sharp.

Open a bookReopens on the last page you read.

Every page is quietly licensed to its reader by name — it's how Muthu keeps his work protected.