Under the Income-tax Act, 2025, for an individual to be deemed to be resident in India in any tax year…

Under Section 6(2)(a) of the Income-tax Act, 2025 (formerly section 6(1)(a) of the Income-tax Act, 1961), an individual is resident in India in a tax year "If he is in India for a period of 182 days or more during the tax year". This is one of the alternative conditions for determining the residential status of an individual.