What is the condition prescribed under Section 6 of the Income-tax Act, 2025 for an individual to be…

Presence in India for at least 182 days during the relevant tax year satisfies section 6(2)(a) of the Income-tax Act, 2025 (formerly section 6(1)(a) of the Income-tax Act, 1961). This is a sufficient residence condition, rather than the only possible route under section 6. The provision also contains other tests and special rules; owning property alone does not establish tax residence.