Amendment of section 6.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n or person of Indian origin having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year, for the words sixty days occurring therein, the words one hundred and twenty days had been substituted; (b) after clause (1), the following clause shall be inserted, namely: (1A) Notwithstanding anything contained in clause (1), an indi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods amounting in all to one hundred and twenty days or more but less than one hundred and eighty-two days; or (d) a citizen of India who is deemed to be resident in India under clause (1A). Explanation .-For the purposes of this section, the expression income from foreign sources means income which accrues or arises outside India (except income derived from a business controlled in or a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X