Section 3 - Amendment of section 6 - Finance Act, 1982

CHAPTER III DIRECT TAXES Income-tax 3. Amendment of section 6 In section 6 of the Income-tax Act, in clause (1), with effect from the 1st day of April, 1983, - (i) sub-clause (b) shall be omitted; (ii) for the Explanation, the following Explanation shall be substituted, namely :- 'Explanation : In the case of an individual, being a citizen of India, - (a) who leaves India in any previous year for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words sixty days , occurring therein, the words one hundred and eighty-two days had been substituted; (b) who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words sixty days , occurring therein, the words ninety days had been substituted.'.