The concessions under this chapter may be availed by a person who has been residing abroad for a minimum period of two years, immediately preceding the date of his arrival, and who is transferring his residence to India for a minimum stay of one year :
Provided that -
(a) shortfall up to a period of two months in a person's stay abroad may be condoned by the Assistant Collector of Customs, if he is satisfied that the person's early return to India had been caused by his availing the terminal leave or a vacation or by any other special circumstances;
(b) short visits, if any, made by the person concerned to India during the aforesaid period of two years shall be ignored if the total duration of stay on these visits does not exceed six months :
Provided that on sufficient cause being shown by the person concerned, the Collector of Customs may condone the period of stay in India in excess of six months;
(c) the shortfall up to a period of two months in a person's stay in India for a period of one year after availing these benefits may be condoned by the Additional Collector of Customs or the Deputy Collector of Customs on sufficient cause for his early departure from India being shown by the person concerned;
(d) the Central Government may, if so satisfied, condone such shortfall in the period of stay in India in excess of two months.
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