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    <title>Amendment of section 6</title>
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    <description>Amendment replaces the definition of not ordinarily resident with a two alternative test: an individual (or an HUF whose manager) is not ordinarily resident if they were a non resident in nine of the ten previous years, or if during the seven previous years they were in India for periods totaling seven hundred and twenty nine days or less; effective 1 April 2004.</description>
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      <description>Amendment replaces the definition of not ordinarily resident with a two alternative test: an individual (or an HUF whose manager) is not ordinarily resident if they were a non resident in nine of the ten previous years, or if during the seven previous years they were in India for periods totaling seven hundred and twenty nine days or less; effective 1 April 2004.</description>
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