India - Income Tax Act 2010 - Saarc

S. 6 I.T. ACT, 1961 1.32Explanation 2.—For the removal of doubts, it is hereby declared that incomewhich has been included in the total income of a person on the basis that it hasaccrued 49 or arisen 49 or is deemed to have accrued 49 or arisen 49 to him shall notagain be so included on the basis that it is received or deemed to be received byhim in India.50[Apportionment of income between spouses governed by Portuguese Civil Code.5A. (1) Where the husband and wife are governed by the system of communityof property (known under the Portuguese Civil Code of 1860as “COMMUNIAO DOS BENS”) in force in the State of Goa and in the Unionterritories of Dadra and Nagar Haveli and Daman and Diu, the income ofthe husband and of the wife under any head of income shall not be assessed asthat of such community of property (whether treated as an association ofpersons or a body of individuals), but such income of the husband and of the wifeunder each head of income (other than under the head “Salaries”) shall beapportioned equally between the husband and the wife and the income soapportioned shall be included separately in the total income of the husband andof the wife respectively, and the remaining provisions of this Act shall applyaccordingly.(2) Where the husband or, as the case may be, the wife governed by the aforesaidsystem of community of property has any income under the head “Salaries”, suchincome shall be included in the total income of the spouse who has actuallyearned it.]Residence in India.516. For the purposes of this Act,—(1) 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 toone hundred and eighty-two days or more ; or(b) 52 [* * *](c) having within the four years preceding that year been in India fora period or periods amounting in all to three hundred and sixtyfivedays or more, is in India for a period or periods amountingin all to sixty days or more in that year.53[Explanation.—In the case of an individual,—(a) being a citizen of India, who leaves India in any previous year49. For the meaning of the terms/expressions, “accrued or arisen” and “deemed to haveaccrued or arisen”, see Taxmann’s Direct Taxes Manual, Vol. 3.50. Inserted by the Finance Act, 1994, w.r.e.f. 1-4-1963.51. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.52. Omitted by the Finance Act, 1982, w.e.f. 1-4-1983.53. Substituted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1990.Original Explanation was inserted by the Finance Act, 1978, w.e.f. 1-4-1979 and lateramended by the Finance Act, 1982, w.e.f. 1-4-1983.