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    <title>Amendment of section 6</title>
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    <description>Amendment to section 6 substitutes the Explanation to modify how sub clause (c) applies to Indian citizens: individuals who leave India for employment are treated as if the original short stay threshold is replaced by a longer day count for that year, and individuals ordinarily outside India who visit are treated as if the threshold is replaced by a separate, intermediate day count for that year, thereby altering the day count tests for residential status.</description>
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      <description>Amendment to section 6 substitutes the Explanation to modify how sub clause (c) applies to Indian citizens: individuals who leave India for employment are treated as if the original short stay threshold is replaced by a longer day count for that year, and individuals ordinarily outside India who visit are treated as if the threshold is replaced by a separate, intermediate day count for that year, thereby altering the day count tests for residential status.</description>
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