(b) who being outside India, comes on a visit to India in any tax year. (5) Where the person referred to in sub-section (4) has a total income exceeding fifteen lakh rupees during the tax year referred therein (other than the income from foreign sources), sub-section (2)(b) shall apply as if the words “sixty days” had been substituted with “one hundred and twenty days”. (6) For the purposes of sub-section (2), if the individual is— (a) a citizen of India; and
Store
(b) a member of the crew of a foreign-bound ship leaving India,
the total number of days in India, in respect of that voyage, shall be determined in such manner and subject to such conditions, as may be prescribed. (7) Irrespective of the provisions of sub-sections (2) to (6), an individual shall be deemed to be resident in India for a tax year, if he— (a) is a citizen of India; (b) is not liable to tax in any other country or territory due to his domicile, residence, or similar criteria; and (c) has total income exceeding fifteen lakh rupees during such tax year (other than the income from foreign sources).
1. Corresponds to section 6 of the 1961 Act. 2. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act. 3. For definition of “Indian ship” under section 3(18) of the Merchant Shipping Act, 1958, see Appendix. 4. For the meaning of the expression “for the purposes of employment”, see Taxmann’s Master Guide to Income-tax Act.