Under section 6(10) of the Income-tax Act, 2025, a company that is not an Indian company is resident in…

Section 6(10)(a) of the Income-tax Act, 2025 makes a company resident in India in a tax year if it is an Indian company or if "its place of effective management is in India in that tax year". Section 6(10)(b) defines that as the place where key management and commercial decisions necessary for the conduct of the company's business as a whole are, in substance, made; the control and management test applies to firms, Hindu undivided families and other persons, not to companies. This corresponds to section 6 of the repealed Income-tax Act, 1961.