https://www.taxtmi.com/acts?id=38649 Amendments revise the residency test: specified Indian citizens and persons of Indian origin with substantial income excluding foreign sources face increased day count thresholds; a new deeming clause treats an Indian citizen as resident if they have substantial domestic income and are not liable to tax elsewhere; clause (6) adds a presence period condition for such persons and expressly includes those deemed resident under the new clause. "Income from foreign sources" is defined as income arising outside India, with a carve out for income from businesses controlled in or professions set up in India. en-us Sat, 28 Mar 2020 10:02:12 +0530 Sat, 28 Mar 2020 10:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38649 Amendments revise the residency test: specified Indian citizens and persons of Indian origin with substantial income excluding foreign sources face increased day count thresholds; a new deeming clause treats an Indian citizen as resident if they have substantial domestic income and are not liable to tax elsewhere; clause (6) adds a presence period condition for such persons and expressly includes those deemed resident under the new clause. "Income from foreign sources" is defined as income arising outside India, with a carve out for income from businesses controlled in or professions set up in India. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:02:12 +0530 https://www.taxtmi.com/acts?id=38649