Amendment of section 6
In the Income-tax Act, 1961,—
| (I) | in section 6, with effect from the 1st day of April, 2021,— |
| (a) | in clause (1), in Explanation 1, in clause (b), for the words “the citizen or person of Indian origin”, the words “such person” shall be substituted; | |
| (b) | in clause (1A), the following Explanation shall be inserted, namely:— | |
| “Explanation.—For the removal of doubts, it is hereby declared that this clause shall not apply in case of an individual who is said to be resident in India in the previous year under clause (1).”; | ||
| (c) | in clause (6), in the Explanation, the words “and which is not deemed to accrue or arise in India.” shall be added at the end; |
