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Residence in India

..... s, 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 .....

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..... ) 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 .....

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