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Amendment of section 6.

..... n 1, in clause (b), for the words one hundred and eighty-two days", the words one hundred and twenty days shall be substituted; (b) after 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 othe .....

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..... the individual shall be Indian resident in a year, if he having within the four years preceding that year been 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 In .....

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..... ia 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. 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 reside .....

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