Amendment of section 6

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....e, in the case of an individual, being a citizen of India and a member of the crew of a foreign bound ship leaving India, the period or periods of stay in India shall, in respect of such voyage, be determined in the manner and subject to such conditions as may be prescribed."; (ii) for clause (3), the following clause shall be substituted with effect from the 1st day of April, 2016, namely:- ....

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....periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. Clause (a) of Explanation to clause (1) of the said section provides that in the case of an individual, being a citizen of India, who leaves India in any previous year as a member of the crew of an Indian ship, the above mentioned condition....

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....) during that year, the control and management of its affairs is situated wholly in India. It is proposed to amend the said clause (3) to provide that a company shall be said to be resident in India, in any previous year, if-- (a) it is an Indian company; or (b) its place of effective management, at any time in that year, is in India. It is also proposed to insert an Explanation to cla....