Amendment of section 6.

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..... e management, in that year, is in India. Explanation.-For the purposes of this clause "place of effective management" means a place where key management and commercial decisions that are necessary for the conduct of business of an entity as a whole are, in substance made.'. - Clause 4 of the Bill seeks to amend section 6 of the Income-tax Act relating to residence in India. Under the existing .....

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