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Under section 6(13)(a)(ii) of the Income-tax Act, 2025, an individual resident in India is not…

Section 6(13)(a)(ii) of the Income-tax Act, 2025 treats an individual as not ordinarily resident if he has been in India cumulatively for "729 days or less" in the seven tax…

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Under section 6(13)(a)(ii) of the Income-tax Act, 2025, an individual resident in India is not ordinarily resident in a tax year if, in the seven tax years preceding that year, he has been in India cumulatively for

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Correct answer A

Section 6(13)(a)(ii) of the Income-tax Act, 2025 treats an individual as not ordinarily resident if he has been in India cumulatively for "729 days or less" in the seven tax years preceding the relevant tax year. Section 6(13)(a)(i) adds a separate test of being non-resident in nine out of the ten preceding tax years, and an individual is ordinarily resident only if no limb of section 6(13) applies to him. This corresponds to section 6 of the repealed Income-tax Act, 1961.

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