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[Cites 0, Cited by 75] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(6) in The Income Tax Act, 1961

(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.]