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<h1>Amendment to Section 6 of Income-tax Act clarifies tax residency for Indian ship crew members under Merchant Shipping Act.</h1> Section 6 of the Income-tax Act is amended to include specific provisions regarding individuals who are members of the crew of an Indian ship. The amendment adds the words 'as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958) or' to clause (a) of the Explanation in sub-clause (c) of clause (1). This change clarifies the tax status of such individuals concerning their residency status for income tax purposes.