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    <title>Budget 2020 - Modification of residency provisions- amendment of S. 6 of the Income-tax Act, 1961</title>
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    <description>Amendments to section 6 tighten the day-count threshold for visiting Indian citizens and insert a deeming rule that an Indian citizen shall be resident if not liable to tax in any other country by reason of domicile, residence or similar criteria; the not ordinarily resident test is revised to a single criterion based on non-residence in a specified number of years within a ten-year period, replacing the prior combination of year-count and cumulative day-count conditions.</description>
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      <description>Amendments to section 6 tighten the day-count threshold for visiting Indian citizens and insert a deeming rule that an Indian citizen shall be resident if not liable to tax in any other country by reason of domicile, residence or similar criteria; the not ordinarily resident test is revised to a single criterion based on non-residence in a specified number of years within a ten-year period, replacing the prior combination of year-count and cumulative day-count conditions.</description>
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