| (1) | - | An individual is said to be resident in India in any previous year, if he- |
| (a) | - | is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more ; or |
| (b) | - | [***] |
| (c) | - | having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. |
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