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4. Residence in India.
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4. Residence in India.—(1) An individual shall be resident in India in any financial year, if he is in India—
(a) for a period, or periods, amounting in all to one hundred and eighty-two days or more in that year ; or
(b) for a period, or periods, amounting in all to—
(i) sixty days or more in that year ; and
(ii) three hundred and sixty-five days or more within the four years immediately preceding that year.
(2) The provisions of clause (b) of sub-section (1) shall not apply in respect of an individual who is—
(a) a citizen of India and who leaves India in that year as a member of the crew of an Indian ship ; or
(b) a citizen of India and who leaves India in that year for the purposes of employment outside India.
(3) A company shall be resident in India in any financial year, if—
(a) it is an Indian company ; or
(b) its place of effective management, at any time in the year, is in India.
(4) Every other person shall be resident in India in any financial year, if the place of control and management of its affairs, at any time in the year, is situated wholly, or partly, in India.
Clause 4 provides for residence in India. It provides that an individual shall be resident in India in any financial year, if he is in India—
(a) for a period, or periods, amounting in all to one hundred and eighty-two days, or more, in that year ; or
(b) for a period, or periods, amounting in all to—
(i) sixty days, or more, in that year ; and
(ii) three hundred and sixty-five days, or more, within the four years immediately preceding that year.
The above shall, however, not apply in respect of an individual who is—
(a) a citizen of India and who leaves India in that year as a member of the crew of an Indian ship ; or
(b) a citizen of India and who leaves India in that year for the purposes of employment outside India.
The clause further provides that a company shall be resident in India in any financial year, if—
(a) it is an Indian company ; or
(b) its place of effective management, at any time in the year, is situated in India.
The said clause also provides that every other person shall be resident in India in any financial year, if the place of control and management of its affairs at any time in the year is situated wholly or partly in India.
For this purpose, "Indian company" and "place of effective management" have been defined in clause 314 of the Code.
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