# The Finance Act, 2003, Section 4: Amendment of section 6

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/4/

## Text

Amendment of section 6. 4. In section 6 of the Income-tax Act, for clause (6), the fol­lowing clause shall be substituted with effect from the 1st day of April, 2004, namely:— ‘(6) A person is said to be "not ordinarily resident" in India in any previous year if such person is— (a ) an individual who has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less; or (b ) a Hindu undivided family whose manager has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less.’. © Copyright. Taxmann Publications Pvt. Ltd.

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