[Revised entry by Joseph Heath on April 27, 2020. Changes to: Main text, Bibliography] This doctrine was introduced as a methodological precept for the social sciences by Max Weber, most importantly in the first chapter of Economy and Society (1922). It amounts to the claim that social phenomena must be explained by showing how they result from individual actions, which in turn must be explained through reference to the intentional states that motivate the individual actors. It involves, in other words, a commitment to the primacy of...

Clarification in respect of residency under section 6 of the Income-tax Act, 1961Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to residency of a person. The status of an individual as to whether he is resident in India ...