Residence in India.

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....ore in that tax year; or (b) is in India cumulatively for sixty days or more during that year and has been in India cumulatively for three hundred and sixty-five days or more in the four years preceding such tax year. (3) The provisions of sub-section (2)(b) shall not apply in the case of an individual who is a citizen of India and leaves India in any tax year-- (a) as a membe....

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.... (b) a member of the crew of a foreign-bound ship leaving India, the total number of days in India, in respect of that voyage, shall be determined in such manner and subject to such conditions, as prescribed. (7) Irrespective of the provisions of sub-sections (2) to (6), an individual shall be deemed to be resident in India for a tax year, if he-- (a) is a citizen of India; ....

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....his sub-section, "place of effective management" means a place where key management and commercial decisions necessary for the conduct of business of the company as a whole are, in substance, made. (11) Every other person is resident in India in any tax year unless the control and management of its affairs is situated wholly outside India in that year. (12) If a person is resident in India i....