Section 4 - Amendment of section 6 - Finance Act, 2003

4. Amendment of section 6.- In section 6 of the Income-tax Act, for clause (6) , the following clause shall be substituted with effect from the 1st day of April, 2004, namely:- '(6) A person is said to be "not ordinarily resident" in India in any previous year if such person is- (a) an individual who has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less; or (b) a Hindu undivided family whose manager has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less.'.