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        Clause 4 - Amendment of section 6.

        Finance Bill, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        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.
                        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.

                              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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