An Indian citizen leaves India for employment abroad during a tax year. Assume the deemed-residence rule does not apply. How many days must the citizen spend in India during that tax year to qualify…

Section 6(3)(b) of the Income-tax Act, 2025 disapplies the alternative test of sixty days in the year plus 365 days in the preceding four years for a citizen who leaves India for employment outside India. Only the basic test in section 6(2)(a) remains, so the citizen must be in India for 182 days or more in that tax year.