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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of effective management determines company residence, while crew voyage stay is prescribed for individual residency.</h1> Amendment of section 6 inserts an Explanation prescribing how periods of stay in India are to be determined for Indian citizens who leave as crew of foreign bound ships, and replaces the company residence test with a place of effective management criterion defined as where key management and commercial decisions for the entity as a whole are, in substance, made.

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