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    <title>Status of assessee under Income Tax -Scope of the benefit provided to the Individuals rendering services outside India regards the status of resident not ordinary resident.</title>
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    <description>The Explanation to clause (c) of Section 6 extends day-count thresholds for citizens rendering services abroad only where the return to India is on leave or vacation. If foreign employment has terminated and the resident&#039;s stay in India is not by reason of leave, the substituted threshold does not apply; in the reported facts the assessee&#039;s services had been terminated and his domestic stay was not leave, so not-ordinary resident status was not available.</description>
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      <description>The Explanation to clause (c) of Section 6 extends day-count thresholds for citizens rendering services abroad only where the return to India is on leave or vacation. If foreign employment has terminated and the resident&#039;s stay in India is not by reason of leave, the substituted threshold does not apply; in the reported facts the assessee&#039;s services had been terminated and his domestic stay was not leave, so not-ordinary resident status was not available.</description>
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