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Computation of period of stay in India in certain cases

Rule 126 - MISCELLANEOUS - Income Tax - Rule 126 - 1[126. . - (1). For the purposes of clause (1) of section 6, in case of an individual, being a citizen of India and a member of the crew of a ship, the period or periods of stay in India shall, in respect of an eligible voyage, not include the period computed in accordance with sub-rule (2). (2). The period referred to in sub-rule (1) shall be the period beginning on the date entered into the Continuous Discharge Certificate in respect of joinin .....

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