Residency threshold modification adjusts day-count for Indian citizens leaving or visiting to determine tax residence status under section six. Amendment to section 6 substitutes the Explanation to modify how sub clause (c) applies to Indian citizens: individuals who leave India for employment are treated as if the original short stay threshold is replaced by a longer day count for that year, and individuals ordinarily outside India who visit are treated as if the threshold is replaced by a separate, intermediate day count for that year, thereby altering the day count tests for residential status.