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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 6

        Finance Act, 2015
        Income-tax

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        Residence status for crew of foreign bound ships: periods of stay in India to be determined as prescribed. An amendment adds an Explanation providing that, for an Indian individual who is a member of the crew of a foreign bound ship, the period(s) of stay in India for residential status purposes shall be determined in the manner and subject to the conditions as may be prescribed.
                        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.

                              Residence status for crew of foreign bound ships: periods of stay in India to be determined as prescribed.

                              An amendment adds an Explanation providing that, for an Indian individual who is a member of the crew of a foreign bound ship, the period(s) of stay in India for residential status purposes shall be determined in the manner and subject to the conditions as may be prescribed.


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