Section 4B

4B. Ordinary residence.—For the purposes of this Act—

(a) an individual is "not ordinarily resident" in [the taxable territories] in any year if he has not been resident in [the taxable territories] in nine out of the ten years preceding that year or if he has not during the seven years preceding that year been in [the taxable territories] for a period of, or for periods amounting in all to, more than two years;

(b) a Hindu undivided family is deemed to be ordinarily resident in [the taxable territories] if its manager is ordinarily resident in [the taxable territories];

(c) a company, firm or other association of persons is ordinarily resident in [the taxable territories] if it is resident in [the taxable territories].]

[As amended up to date]