Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 6(10)] [Section 6] [Entire Act] Union of India - Subsection Section 6(10)(a) in The Income Tax Act, 2025 (a)A company is said to be a said to be a resident in India in any tax year, if—(i)it is an Indian company; or(ii)its place of effective management is in India in that tax year;