6. Residence in India.-
For the purposes of this Act,—
(1) An individual is said to be resident in India in any
previous year, if he—
(a) is in India in that year for a period or periods amounting
in all to one hundred and eighty-two days or more ; or
(b) omitted
(c) 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.
Explanation.—In the case of an individual,—
(a) being a citizen of India, who leaves India in any previous
year as a member of the crew of an Indian ship as defined
in clause (18) of section 3 of the Merchant Shipping Act,
1958 (44 of 1958), or for the purposes of employment outside
India, the provisions of sub-clause (c) shall apply in relation
to that year as if for the words “sixty days”,
occurring therein, the words “one hundred and eighty-two
days” had been substituted ;
(b) being a citizen of India, or a person of Indian origin
within the meaning of Explanation to clause (e) of section
115C, who, being outside India, comes on a visit to India
in any previous year, the provisions of sub-clause (c) shall
apply in relation to that year as if for the words “sixty
days”, occurring therein, the words “one hundred
and eighty-two days” had been substituted.
(2) A Hindu undivided family, firm or other association
of persons is said to be resident in India in any previous
year in every case except where during that year the control
and management of its affairs is situated wholly outside India.
(3) A company is said to be resident in India in any previous
year, if—
(i) it is an Indian company ; or
(ii) during that year, the control and management of its
affairs is situated wholly in India.
(4) Every other person is said to be resident in India in
any previous year in every case, except where during that
year the control and management of his affairs is situated
wholly outside India.
(5) If a person is resident in India in a previous year relevant
to an assessment year in respect of any source of income,
he shall be deemed to be resident in India in the previous
year relevant to the assessment year in respect of each of
his other sources of income.
(6) A person is said to be “not ordinarily resident”
in India in any previous year if such person is—
(a) an individual who has been a non-resident in India in
nine out of the ten previous years preceding that year, or
has during the seven previous years preceding that year been
in India for a period of, or periods amounting in all to,
seven hundred and twenty-nine days or less; or
(b) a Hindu undivided family whose manager has been a non-resident
in India in nine out of the ten previous years preceding that
year, or has during the seven previous years preceding that
year been in India for a period of, or periods amounting in
all to, seven hundred and twenty-nine days or less.
|
