In the following cases, condition (1) of sec, 6(1) L.e. sec. 6(1)(c)] is irrelevant: 1. An Indian citizen, who leaves India during the previous year for employment purpose. Note: A person going abroad in connection with his employment in India is not covered by above exception E.g. X is having business in India. During the previous year 2018-19, he visited to Japan for purchas-ing raw material for his business, from there he went to USA for attending a business meeting. Since, Xwas outside India in connection with his employment in India, he is not covered by the exception 2. An Indian citizen, who leaves India during the previous year as a member of crew of an Indian ship 3. An Indian citizen or a person of Indian origin", who normally resides outside India, comes on a visit to India during the previous year * Person of Indian origin: A person is deemed to be of Indian origin if he or either of his parents or grand parents were born in undivided India. Here, grand parents may be paternal or maternal Taxpoint: Above assessee shall be treated as resident in India only if he resides in India for 182 days or more in the relevant previous year. f3 In case of an individual, being a citizen of India and a member of the crew of a ship, the period or periods of stay in India shall, in respect of an eligible voyage, not include the period beginning on the date entered into the Continuous Discharge Certificate in respect of joining the ship by the said individual for the eligible voyage and ending on the date entered into the Continuous Discharge Certificate in respect of signing off by that individual from the ship in respect of such voyage.In simple words, in the Continuous Discharge Certificate the date of joining is recorded as 1st January 2018 and the date of ending the voyage is recorded as 31st January 2018, then the entire period of 31 days shall be excluded from his stay in India. Eligible voyage shall mean a voyage undertaken by a ship engaged in the carriage of passengers or freight in international traffic where L. for the voyage having originated from any port in India, has as its destination any port outside India and 1. for the voyage having originated from any port outside India, has as its destination any port in India.'. ILLUSTRATION 3 Miss Pal, an Indian citizen, left India for first time on 1st April 2018 for joining job in Tokyo. She came to India on 11th October 2018 for only 190 days. Determine her residential status for P.Y. 2018-19