Under section 6 of the Income-tax Act, 2025, the residential status of an assessee is determined for…

Under section 6(1) of the Income-tax Act, 2025, residential status in India is determined for a person in a tax year; for example, under section 6(2) an individual is resident in a tax year if he is in India for 182 days or more in that tax year, or for 60 days or more in that year and 365 days or more in the four preceding years. Section 3 defines "tax year" as the twelve-month period of the financial year commencing on 1 April, replacing the "previous year" and "assessment year" concepts of the Income-tax Act, 1961. Status is therefore determined afresh for each tax year itself, not for an assessment year or for the assessee's own accounting year.