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        F. Acts / Amendment Acts

        Section 5 - Amendment of section 6

        Finance Act, 1994
        Chapter III
        DIRECT TAX
        INCOME-TAX

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        Residency threshold updated under section 6, modifying the days-based test and substituting the days figure effective April 1995. Amendment substitutes the days-criterion in the Explanation to clause (1)(c) of section 6 of the Income-tax Act, replacing 'one hundred and fifty days' with 'one hundred and eighty-two days', effective from 1 April 1995.
                          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 threshold updated under section 6, modifying the days-based test and substituting the days figure effective April 1995.

                              Amendment substitutes the days-criterion in the Explanation to clause (1)(c) of section 6 of the Income-tax Act, replacing "one hundred and fifty days" with "one hundred and eighty-two days", effective from 1 April 1995.


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