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TMI BlogPower of the Central Board of Direct Taxes to prescribe the manner and procedure for computing period of stay in IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... Power of the Central Board of Direct Taxes to prescribe the manner and procedure for computing period of stay in India X X X X Extracts X X X X X X X X Extracts X X X X ..... ply: Power of the Central Board of Direct Taxes to prescribe the manner and procedure for computing period of stay in India The provisions of sub-section (1) of section 6 provide the conditions under which an individual is held to be resident in India. The determination is based, inter alia, on the number of days during which such individual has been in India during a previous year. In the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of foreign bound ships where the destination of the voyage is outside India, there is uncertainty with regard to the manner and basis of determination of the period of stay in India for crew members of such ships who are Indian citizens. In view of the above, it is proposed to amend the Act to provide that in the case of an Individual, being a citizen of India and a member of the crew of a fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign bound ship leaving India, the period or periods of stay in India shall, in respect of such voyage, be determined in the manner and subject to such conditions as may be prescribed.
This amendment will take effect retrospectively from 1st April, 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent assessment years. X X X X Extracts X X X X X X X X Extracts X X X X
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