What are the conditions to be fulfilled in order to claim Transfer of Residence concessions? (What are the eligibility criteria?
A. Any person who has lived abroad for more than two years is eligible for Transfer of Residence concessions. However certain conditions apply. In the last two years, such person must not have visited India for more than six months. Goods must also be shipped out within a month after of the arrival of the passenger into India or one month prior to arrival into India.
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