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Section 6(4) and (5) of the Income-tax Act, 2025 deal with a citizen of India or a person of Indian…

Section 6(4) ordinarily takes a visiting citizen or person of Indian origin out of the sixty-day test altogether. Section 6(5) brings the test back for such a visitor whose…

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Section 6(4) and (5) of the Income-tax Act, 2025 deal with a citizen of India or a person of Indian origin who, being outside India, comes on a visit to India. If such a person's total income, other than income from foreign sources, exceeds fifteen lakh rupees in the tax year, the words "sixty days" in section 6(2)(b) are read as

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Section 6(4) ordinarily takes a visiting citizen or person of Indian origin out of the sixty-day test altogether. Section 6(5) brings the test back for such a visitor whose total income, other than income from foreign sources, exceeds fifteen lakh rupees, but with "one hundred and twenty days" in place of sixty days. The figure of 182 days belongs to the separate test in section 6(2)(a).

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