Residence in India 1 For the purposes of this Act,-
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 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 subclause 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.
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
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 subclause 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.
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. 2. Omitted by the Finance Act, 1982, w. e. f. 1- 4- 1983. 3. Substituted by the Direct Tax Laws Second Amendment Act, 1989, w. e. f. 1- 4- 1990. Prior to the substitution, the Explanation, as substituted by the Finance Act, 1982, w. e. f. 1- 4- 1983, read as under 3 Explanation In the case of an individual, being a citizen of India,- a who leaves India in any previous year 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 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 ninety days had been substituted. It was originally inserted by the Finance Act, 1978, w. e. f. 1- 4- 1979. 4. Inserted by the Finance Act, 1990, w. e. f. 1- 4- 1990. 5. Substituted for one hundred and fifty days by the Finance Act, 1994, w. e. f. 1- 4- 1995.
Substituted for one hundred and fifty days by the Finance Act, 1994, w. e. f. 1- 4- 1995.
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.
it is an Indian company or
during that year, the control and management of its affairs is situated wholly in India.
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.
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.
A person is said to be not ordinarily resident in India in any previous year if such person is- a an individual who has not been resident in India in nine out of the ten previous years preceding that year, or has not during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and thirty days or more or b a Hindu undivided family whose manager has not been resident in India in nine out of the ten previous years preceding that year, or has not during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and thirty days or more.
a an individual who has not been resident in India in nine out of the ten previous years preceding that year, or has not during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and thirty days or more or
b a Hindu undivided family whose manager has not been resident in India in nine out of the ten previous years preceding that year, or has not during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and thirty days or more.