Amendment of section 6.

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..... er clause (1), the following clause shall be inserted, namely: (1A) Notwithstanding anything contained in clause (1), an individual, being a citizen of India, shall be deemed to be resident in India in any previous year, if he is not liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature. ; (c) for clause (6), the fol .....

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..... in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. Clause (b) of Explanation 1 of said clause provides that in case of an individual being a citizen of India, or a person of Indian origin within the meaning of Explanation to clause (e) of section 115C of the Income- .....

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..... e or any other criteria of similar nature. Clause (6) of said section provides for situations in which a person shall be not ordinarily resident in India in a previous year. Sub-clause (a) thereof provides that if such person is an individual, he shall be not ordinarily resident in India if he has been a non-resident in India in nine out of the ten previous years preceding that year, or has .....

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