Presence threshold for source-state taxation adjusted to aggregate days in the relevant previous or calendar year, modifying treaty application. Amendment replaces clause (b) of paragraph 1 of Article 15 to treat a recipient as present in the other State when present for an aggregate period exceeding one hundred and eighty-three days in the relevant previous year (India) or calendar year (Philippines). The change was agreed by the competent authorities and takes effect from publication of the notification in the Official Gazette, enacted under the Central Government's powers under the income-tax statute.