Hi – I took up an employment outside India from August 2013. However, I don’t have a work permit yet, and I am currently working (and likely to work until March 2014) on a Business Visa. I will not be a resident under Section 6(1)(a) of the IT Act. My query is whether I can be considered a "resident" under Section 6(1)(c) of the Act? Will the benefit of explanation (a) to Section 6 be available to me? Can I be considered to have left India "for the purposes of employment outside India" even though I do not (and will not) have a work permit till March 2014? All salary from my current employer (since August 2013) is being paid and received outside India.