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[Cites 0, Cited by 29] [Section 6(1)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(1)(c) in The Income Tax Act, 1961

(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.