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Under section 6 of the Income-tax Act, 2025, which set gives the three categories of residential status of an individual for a tax year?

Question and options

Under section 6 of the Income-tax Act, 2025, which set gives the three categories of residential status of an individual for a tax year?

  1. Resident, not ordinarily resident, resident visitor

  2. Resident, deemed resident, non-resident

  3. Ordinarily resident, not ordinarily resident, non-resident

  4. Ordinarily resident, deemed resident, non-resident

Answer and explanation

Correct answer: C - Ordinarily resident, not ordinarily resident, non-resident

Section 6 of the Income-tax Act, 2025 makes an individual either resident or non-resident, and a resident is ordinarily resident unless section 6(13) treats him as not ordinarily resident, giving three categories. A deemed resident under section 6(7) is not a separate category; such a citizen is treated as not ordinarily resident under section 6(13)(c).

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