In the recent change in the budget in Section 6, the period for being considered NRI has changed from 182 to 120 days in Clause (b) of Explanation 1 in Section 6. However, does the change also apply to Explanation 1, Clause (a)?
To describe my situation, I am currently employed in UAE (I have a Resident Visa sponsored by the employer). I typically travel to India on the weekends to visit my family and hence I am typically ~ 160-170 days in India. Will this change in the number of days be applicable to me also given that I am governed by Clause (a) of Explanation 1 and not Clause (b) of Explanation 1?
CAclubindia
