An individual who is a foreign national, and who has never been to India before, arrives in India on 1…

Tax year 2026-27 ends on 31 March 2027, so the individual is in India for only 90 days in that year, short of the 182 days in section 6(2)(a) of the Income-tax Act, 2025. Although he exceeds 60 days, he fails section 6(2)(b) because he was not in India for 365 days in the four preceding tax years, and section 6(7) applies only to citizens of India, so he is "Non-resident". This corresponds to section 6 of the repealed Income-tax Act, 1961.