# The Finance Act, 1982, Section 3: Amendment of section 6

- Act: The Finance Act, 1982 (Act 14 of 1982)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1982/section/3/

## Text

CHAPTER III DIBECT TAXES Income-tax Amendment of section 6. 3. In section 6 of the Income-tax Act, in clause (1), with effect from the 1st day of April, 1983 — (i) sub-clause (b) shall be omitted; (ii) for the Explanation, the following Explanation shall be substituted, namely:— 'Explanation.—In the case of an individual, being a citizen of India,— (a) who leaves India in any previous year for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted; (b) who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "ninety days" had been substituted.'. [Finance Act, 1982] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.