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[Cites 0, Cited by 0] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(2) in The Income Tax Act, 2025

(2)An individual shall be resident in India in a tax year, if he––
(a)is in India for a total period of one hundred and eighty-two days or more in that tax year; or
(b)is in India cumulatively for sixty days or more during that year and has been in India cumulatively for three hundred and sixty-five days or more in the four years preceding such tax year.