Ms. Ananya Rao is a citizen of Canada and is not a person of Indian origin. In tax year 2026-27 she is…

Under section 6(2)(b), an individual is resident if he is in India for sixty days or more in the tax year and for 365 days or more in the four preceding tax years, so she is "Resident". The 182-day test in section 6(2)(a) is only one of two alternative tests. The relaxation to 120 days in section 6(5) is for a citizen of India or a person of Indian origin coming on a visit, and section 6(7) applies only to citizens of India.