Residence in India.

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....f one hundred and eighty-two days or more 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 ....

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....s". (6) For the purposes of sub-section (2), if the individual is- (a) a citizen of India; and (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 may be prescribed. (7) Irrespective of the provisions of sub-sections (2) to (6), ....

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.... (i) it is an Indian company; or (ii) its place of effective management is in India in that tax year; (b) for the purposes of this 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 ....

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....ome excluding income from foreign sources exceeds fifteen lakh rupees during the tax year, as mentioned in sub-section (5); and (ii) who has been in India cumulatively for one hundred and twenty days or more but less than one hundred and eighty-two days during the tax year; or (c) a citizen of India who is deemed to be resident in India under sub-section (7). (14) For the purp....