Clause 4 - Residence in India - Direct Taxes Code Bill, 2009

Residence in India 4. (1) An individual shall be resident in India in any financial year, if he is in India- (a) for a period, or periods, amounting in all to one hundred and eighty-two days, or more, in that year; or (b) for a period, or periods, amounting in all to - (i) sixty days, or more, in that year, and (ii) three hundred and sixty-five days, or more, within the four years immediately preceding that year. (2) The provisions of clause (b) of sub-section (1) shall not apply in respect of an individual who is- (a) a citizen of India, or a person of Indian origin, living outside India and who visits India in that year; (b) a citizen of India and who leaves India in that year as a member of the crew of an Indian ship; or (c) a citizen of India and who leaves India in that year for the purposes of employment outside India. (3) A company shall be resident in India in any financial year, if- (a) it is an Indian company; or (b) its place of control and management, at any time in the year, is situated wholly, or partly, in India. (4) However, every other person shall be resident in India in any financial year, if the place of control and management of its affairs, at any time in the year, is situated wholly, or partly, in India.