Indian Income-Tax Act, 1922

[4A. Residence in [the taxable territories].—For the purposes of this Act—

(a) any individual is resident in [the taxable territories] in any year if he—

(i) is in [the taxable territories] in that year for a period amounting in all to one hundred and eighty-two days or more; or

(ii) maintains or has maintained for him a dwelling place in [the taxable territories] for a period or periods amounting in all to one hundred and eighty-two days or more in that year, and is in [the taxable territories] for any time in that year; or

(iii) having within the four years preceding that year been in [the taxable territories] for a period of or for periods amounting in all to three hundred and sixty-five days or more, is in [the taxable territories] for any time in that year otherwise than on an occasional or casual visit; [or]

[(iv) is in [the taxable territories] for any time in that year and the Income-tax Officer is satisfied that such individual having arrived in [the taxable territories] during that year is likely to remain in [the taxable territories] for not less than three years from the date of his arrival;]

(b) a Hindu undivided family, firm or other association of persons is resident in [the taxable territories] unless the control and management of its affairs is situated wholly without [the taxable territories]; and

[(c) a company is resident in the taxable territories in any year, if—

(i) it is an Indian company; or

(ii) during that year the control and management of its affairs is situated wholly in the taxable territories.]