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A resident individual is outside the special visitor and deemed-residence rules. Which combination makes the individual ordinarily resident under section 6 of the Income-tax Act, 2025?

Question and options

A resident individual is outside the special visitor and deemed-residence rules. Which combination makes the individual ordinarily resident under section 6 of the Income-tax Act, 2025?

  1. Resident in one of the preceding ten tax years and present for 730 days in the preceding seven

  2. Resident in at least two of the preceding ten tax years and present for 729 days in the preceding seven

  3. Resident in one of the preceding ten tax years and present for 729 days in the preceding seven

  4. Resident in at least two of the preceding ten tax years and present for at least 730 days in the preceding seven

Answer and explanation

Correct answer: D - Resident in at least two of the preceding ten tax years and present for at least 730 days in the preceding seven

Section 6(13)(a) of the Income-tax Act, 2025 treats a resident individual as not ordinarily resident if he was non-resident in nine of the ten preceding tax years or was in India for 729 days or less in the seven preceding tax years. He is therefore ordinarily resident only if both tests are passed: resident in at least two of the ten years and in India for 730 days or more in the seven.

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