Section 6 - Residence in India - Income-tax Act, 1961

..... 1958), or] 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) being a citizen of India, or a person of Indian origin within the meaning of Explanation to clause (e) of section 115C, 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 "one hundred and 4[eighty-two] days" had been 10[substituted and in case of 13[such person] having total income, other than the inc .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x

..... n company; or (ii) its place of effective management, in that year, is in India. Explanation.-For the purposes of this clause “place of effective management” means a place where key management and commercial decisions that are necessary for the conduct of business of an entity as a whole are, in substance made.] (4) Every other person is said to be resident in India in any previous year in every case, except where during that year the control and management of his affairs is situated wholly outside India. (5) If a person is resident in India in a previous year relevant to an assessment year in respect of any source of income, he shall be deemed to be resident in India in the previous year relevant to the assessment year in respe .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x

..... in India.]].] ************ Notes :- 1. Omitted by the Finance Act, 1982, w.e.f. 1-4-1983. 2. Substituted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1990. Original Explanation was inserted by the Finance Act, 1978, w.e.f. 1-4-1979 and later amended by the Finance Act, 1982, w.e.f. 1-4-1983. 3. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. 4. Substituted for "fifty" by the Finance Act, 1994, w.e.f. 1-4-1995. 5. Substituted by the Finance Act, 2003, w.e.f. 1-4-2004. Prior to its substitution, clause (6) read as under : '(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 not been resident in India in nine out of the te .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x

..... ment, in that year, is in India. Explanation.-For the purposes of this clause “place of effective management” means a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole, are in substance made. ]" 10. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2021 before it was read as "substituted" 11. Inserted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2021 12. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2021 before it was read as "days or less" 13. Substituted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-04-2021 before .....

x x x x x   Extracts   x x x x x

Section 6 - Residence in India - Income-tax Act, 1961

x x x x x   Extracts   x x x x x