Section 6(13)(b) in The Income Tax Act, 2025

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Union of India - Subsection

Section 6(13)(b) in The Income Tax Act, 2025

(b)a citizen of India or a person of Indian origin,––

(i)whose total income excluding income from foreign sources exceeds fifteen lakh rupees during the tax year, as mentioned in sub-section (5); and

(ii)who has been in India cumulatively for one hundred and twenty days or more but less than one hundred and eighty-two days during the tax year; or