Under the Income-tax Act, 2025, what is the minimum aggregate number of days spent in India during a…
The minimum period for this independent residence condition is 182 days in the tax year. The residence provisions of the Income-tax Act, 2025 treat an individual present in…
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Under the Income-tax Act, 2025, what is the minimum aggregate number of days spent in India during a tax year that independently makes an individual resident, without considering stay in earlier years?
Answer and explanation
Correct answer B
The minimum period for this independent residence condition is 182 days in the tax year. The residence provisions of the Income-tax Act, 2025 treat an individual present in India for at least that aggregate period as resident without needing a stay history from earlier years.
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Gujarat SET (GSET)