Report No. 12

6. Residence in India.-

For the purposes of this Act-

(1) any individual is resident in India in any previous year, if he-

(a) is in India in that year for a period amounting in all to one hundred and eighty-two days or more; or

[Section 4A(a)(i)]

(b) maintains or causes to be maintained for him a dwelling place in India for a period or periods amounting in all to one hundred and eighty-two days or more in that year and has been in India for any time in that year; or

[Section 4A(a)(ii)]

(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 thirty days or more in that year;

[Section 4A(1)(iii)]

(2) a Hindu undivided family, firm or other association of persons is resident in India in any previous year, unless during that year the control and management of its affairs is situated wholly without India;

[Section 4A(b)]

(3) a company is 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;

[Section 4A(c)]

(4) every other person is resident in India in any previous year, unless during that year the control and management of his affairs is situated wholly without 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 "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 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 nine out of the ten previous years preceding that year, or has not during the seven years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and thirty days or more;

[Section 4B(a)(b)]