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    <title>Amendment of Section 6</title>
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    <description>Amendment alters the tax residency test in clause (1) of Section 6: where an Indian citizen renders service outside India and is or has been in India on leave or vacation in the previous year, sub clauses (b) and (c) shall apply as if the words &quot;thirty days&quot; and &quot;sixty days&quot; were substituted by &quot;ninety days&quot; for that year.</description>
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      <description>Amendment alters the tax residency test in clause (1) of Section 6: where an Indian citizen renders service outside India and is or has been in India on leave or vacation in the previous year, sub clauses (b) and (c) shall apply as if the words &quot;thirty days&quot; and &quot;sixty days&quot; were substituted by &quot;ninety days&quot; for that year.</description>
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