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TMI BlogResidence in India.X X X X Extracts X X X X X X X X Extracts X X X X ..... India cumulatively for sixty days or more during that year and has been in India cumulatively for three hundred and sixty-five days or more in the four years preceding such tax year. (3) The provisions of sub-section (2)(b) shall not apply in the case of an individual who is a citizen of India and leaves India in any tax year-- (a) as a member of the crew of an Indian ship, as defined in secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India, in respect of that voyage, shall be determined in such manner and subject to such conditions, as prescribed. (7) Irrespective of the provisions of sub-sections (2) to (6), an individual shall be deemed to be resident in India for a tax year, if he-- (a) is a citizen of India; (b) is not liable to tax in any other country or territory due to domicile, residence, or similar criteria; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness of the company as a whole are, in substance, made. (11) Every other person is resident in India in any tax year unless the control and management of its affairs is situated wholly outside India in that year. (12) If a person is resident in India in a tax year for any source of income, he shall be deemed to be resident in India in that tax year for each of the other sources of income. (13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (7).
(14) In this section, "income from foreign sources" means the income, which accrues or arises outside India (except income derived from a business controlled in or a profession set up in India) and which is not deemed to accrue or arise in India.
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Clause 6 of the Bill seeks to provide for the conditions for determining the residential status of a person in India. X X X X Extracts X X X X X X X X Extracts X X X X
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