TMI BlogResidence in IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... (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 citi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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