Amendment of Section 6
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.'.