Under section 6(2)(a) of the Income-tax Act, 2025, an individual is resident in India in a tax year if…

Section 6(2)(a) of the Income-tax Act, 2025 makes an individual resident in India in a tax year if he is in India for "182 days or more" in that tax year. Section 6(2)(b) gives an alternative test of 60 days in the tax year together with 365 days in the four preceding years, subject to the exceptions in section 6(3) to (5). This corresponds to section 6 of the repealed Income-tax Act, 1961.