Section 6(1)-Residential Status of Individual
Income Tax Provisions
General Conditions [Sec 6(1)]
Under section 6(1), an individual is said to be resident in India in any previous year, if he satisfies any one of the following conditions-
- He has been in India during the previous year for a total period of 182 days or more, OR
- He has been in India during the 4 years immediately preceding the previous year for a total period of 365 days or more and has been in India for at least 60 days in the previous year.
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