Residence threshold revised: day-count criteria changed for citizens leaving for employment and for visiting Indian-origin persons. Amendment modifies the Explanation to the residency provision by substituting longer day-count criteria: a revised, longer residence-day test applies for citizens leaving India for employment abroad, and a distinct, intermediate day-count test applies for citizens or persons of Indian origin who visit India while ordinarily outside, each altering the period used to determine tax residency for the relevant previous year.
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Residence threshold revised: day-count criteria changed for citizens leaving for employment and for visiting Indian-origin persons.
Amendment modifies the Explanation to the residency provision by substituting longer day-count criteria: a revised, longer residence-day test applies for citizens leaving India for employment abroad, and a distinct, intermediate day-count test applies for citizens or persons of Indian origin who visit India while ordinarily outside, each altering the period used to determine tax residency for the relevant previous year.
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