Residence test: Indian citizens with substantial domestic income deemed resident if not taxable elsewhere or present for set period. Amendments revise the residency test: specified Indian citizens and persons of Indian origin with substantial income excluding foreign sources face increased day count thresholds; a new deeming clause treats an Indian citizen as resident if they have substantial domestic income and are not liable to tax elsewhere; clause (6) adds a presence period condition for such persons and expressly includes those deemed resident under the new clause. 'Income from foreign sources' is defined as income arising outside India, with a carve out for income from businesses controlled in or professions set up in India.