Under section 6(10) of the Income-tax Act, 2025, an Indian company is

Section 6(10)(a)(i) of the Income-tax Act, 2025 makes a company resident in India in a tax year if it is an Indian company, with no further condition, so an Indian company is "resident in India in every tax year". The place of effective management test in section 6(10)(a)(ii) matters only for other companies, and the not ordinarily resident category in section 6(13) applies to individuals and Hindu undivided families, not companies. This corresponds to section 6 of the repealed Income-tax Act, 1961.