Section 3 - Amendment of section 6 - Direct Tax Laws (Second Amendment) Act, 1989

3. Amendment of section 6. In section 6 of the Income-tax Act, in clause (1), in sub-clause (c), for the Explanation, the following Explanation shall be substituted, namely :- Explanation .- In the case of an individual,- (a) being a citizen of India, who leaves India in any previous year 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 m 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 fifty days had been substituted. .