Crew service inclusion expanded to cover members of Indian ship crews, changing residential status criteria for income-tax. Amendment expands the criteria for determining residential status under section 6 by expressly treating service rendered "as a member of the crew of an ... Summary
Crew service inclusion expanded to cover members of Indian ship crews, changing residential status criteria for income-tax.
Amendment expands the criteria for determining residential status under section 6 by expressly treating service rendered "as a member of the crew of an Indian ship" as falling within the specified Explanation to clause (1)(c), thereby incorporating crew service on Indian ships into the statutory test.
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