India - Income Tax Act 2010 - Saarc

1.33 CH. II - BASIS OF CHARGE S. 654[as a member of the crew of an 55 Indian ship as defined inclause (18) of section 3 of the Merchant Shipping Act, 1958 (44of 1958), or] for the purposes of employment outside India, theprovisions of sub-clause (c) shall apply in relation to that year asif for the words “sixty days”, occurring therein, the words “onehundred and eighty-two days” had been substituted ;(b) being a citizen of India, or a person of Indian origin within themeaning of Explanation to clause (e) of section 115C, who, beingoutside India, comes on a visit to India in any previous year, theprovisions of sub-clause (c) shall apply in relation to that year asif for the words “sixty days”, occurring therein, the words “onehundred and 56 [eighty-two] days” had been substituted.](2) A Hindu undivided family, firm or other association of persons is saidto be resident in India in any previous year in every case except whereduring that year the control and management 57 of its affairs 57 issituated wholly 57 outside India.(3) 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 57 of its affairs 57 issituated wholly 57 in India.(4) Every other person is said to be resident in India in any previous yearin every case, except where during that year the control and managementof his affairs is situated wholly outside India.(5) If a person is resident in India in a previous year relevant toan assessment year in respect of any source of income, heshall be deemed to be resident in India in the previous year relevantto the assessment year in respect of each of his other sources ofincome.58[(6) A person is said to be “not ordinarily resident” in India in any previousyear if such person is—54. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990.55. Clause (18) of section 3 of the Merchant Shipping Act, 1958, defines “Indian ship” asfollows :‘(18) “Indian ship” means a ship registered as such under this Act and includes any shipregistered at any port in India at the commencement of this Act which is recognisedas an Indian ship under the proviso to sub-section (2) of section 22;’56. Substituted for “fifty” by the Finance Act, 1994, w.e.f. 1-4-1995.57. For the meaning of the terms/expressions “control and management”, “affairs” and“wholly”, see Taxmann’s Direct Taxes Manual, Vol. 3.58. Substituted by the Finance Act, 2003, w.e.f. 1-4-2004. Prior to its substitution, clause (6)read as under :‘(6) A person is said to be “not ordinarily resident” in India in any previous year if suchperson is—(Contd. on p. 1.34)