Part IIIAMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991 (From Clause 144 )
Residency test: reduced physical-presence threshold and deemed residency for citizens not taxable abroad, altering not ordinarily resident rules. Amendments revise the residence test by lowering the physical-presence threshold for visiting Indian citizens and persons of Indian origin, introduce a ... Summary
Residency test: reduced physical-presence threshold and deemed residency for citizens not taxable abroad, altering not ordinarily resident rules.
Amendments revise the residence test by lowering the physical-presence threshold for visiting Indian citizens and persons of Indian origin, introduce a deemed-resident rule treating an Indian citizen as resident when not taxable abroad by reason of domicile or residence, and redefine "not ordinarily resident" by changing the non-residence duration requirement for individuals and Hindu undivided families.
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