https://www.taxtmi.com/acts?id=19100 Amendment of section 6 inserts an Explanation prescribing how periods of stay in India are to be determined for Indian citizens who leave as crew of foreign bound ships, and replaces the company residence test with a place of effective management criterion defined as where key management and commercial decisions for the entity as a whole are, in substance, made. en-us Sat, 28 Feb 2015 18:34:11 +0530 Sat, 28 Feb 2015 18:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19100 Amendment of section 6 inserts an Explanation prescribing how periods of stay in India are to be determined for Indian citizens who leave as crew of foreign bound ships, and replaces the company residence test with a place of effective management criterion defined as where key management and commercial decisions for the entity as a whole are, in substance, made. Act-Rules Bill Sat, 28 Feb 2015 18:34:11 +0530 https://www.taxtmi.com/acts?id=19100