<h1>Court Rules Individual Cannot Be 'Not-Ordinary Resident' in India u/s 6 Due to Insufficient Stay Days.</h1> An individual employed in Hong Kong from October 1978 to July 1979 returned to India for 85 days after his contract was terminated. He later worked in Jordan from November 1979 to February 1980. Under Section 6 of the Income Tax Act, the issue was whether he could be classified as a 'not-ordinary resident' due to his stay in India. The court held that he could not be granted this status as he stayed in India for less than 90 days, not due to leave or vacation, and was not employed abroad during that period.