A man acquires a new domicile by taking up his fixed habitation in a country which is not that of his domicile of origin.
Explanation.- A man is not to be deemed to have taken up his fixed habitation in 2[India] merely by reason of his residing therein 3[the civil, military, naval or air force service of Government], or in the exercise of any profession or calling.
Illustrations:
(i) A, whose domicile of origin is in England, proceeds to 1[India], where he settles as a barrister or a merchant, intending to reside there during the remainder of his life. His domicile is now in 1[India].
(ii) A, whose domicile is in England, goes to Austria, and enters the Austrian service, intending to remain in that service. A has acquired a domicile in Austria.
(iii) A, whose domicile of origin is in France, comes to reside in1[India] under an engagement with the Central Government for a certain number of years. It is his intention to return to France at the end of that period. He does not acquire a domicile in 1[India].
(iv) A, whose domicile is in England, goes to reside in 1[India] for the purpose of winding up the affairs of a partnership which has been dissolved, and with the intention of returning to England as soon as that purpose is accomplished. He does not by such residence acquire a domicile in 1[India], however, long the residence may last.
(v) A, having gone to reside in 1[India] in the circumstances mentioned in the last preceding illustration, afterwards alters his intention, and takes up his fixed habitation in 1[India]. A has acquired a domicile in 1[India].
(vi) A, whose domicile is in the French Settlement of Chandernagore, is compelled by political events to take refuge in Calcutta, and resides in Calcutta for many years in the hope of such political changes as may enable him to return with safety to Chandernagore. He does not by such residence acquire a domicile in 1[India].
(vii) A, having come to Calcutta in the circumstances stated in the last preceding illustration, continues to reside thereafter such political changes have occurred as would enable him to return with safety to Chandernagore, and he intends that his residence in Calcutta shall be permanent. A, has acquired a domicile in 1[India].
Legal Commentary & Landmark Judgments: Section 10
Section 10 regulates the acquisition of a domicile of choice, enacting that a person acquires a new domicile by taking up his fixed habitation in a country which is not that of his domicile of origin.
The Explanation to Section 10 provides a crucial statutory safeguard: a person does not acquire a new domicile in any country merely by reason of residing there in his Majesty's civil, military, naval or air force service, or in the exercise of any profession or calling. Thus, expatriate postings, multinational employment deputations, diplomatic assignments, and professional engagements abroad do not divest an individual of their domicile of origin, preserving their original succession regime.
Section 10 is the primary battleground in estates of global Indians. Courts look far beyond mere foreign residency permits, green cards, or work visas. Testamentary practitioners must scrutinize concrete indices of intent: acquisition of burial plots, permanent real estate, divestment of Indian ancestral ties, membership in local civic bodies, and explicit statements in wills or affidavits. If the evidence shows a lingering desire to return to India upon retirement, Section 10 operates to defeat the acquisition of a foreign domicile.