Basics
Residential Status & Scope of Total Income
Who is a resident, ordinarily resident, non-resident, and what income is taxable in India.
Income-tax Act, 1961
Sections 5, 6, 9 of Income-tax Act, 1961
Income-tax Act, 2025
Clauses 5, 6, 9 of Income-tax Act, 2025
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Change-log & executive memo
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Side-by-side clauses
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- §6(1)
Individual is resident if in India ≥ 182 days in the previous year, or ≥ 60 days plus ≥ 365 days in the preceding 4 years.
Cl. 6(1)Same 182-day / 60+365-day tests retained; wording streamlined and moved under a single sub-clause.
No working note
- §6(1A)
Indian citizen with total income (other than foreign source) > ₹15 lakh, not liable to tax elsewhere, is deemed resident.
Cl. 6(3)Deemed-resident rule carried forward with clearer drafting; ₹15 lakh threshold retained.
No working note
- §6(6)
Resident is ROR if resident in 2 of the last 10 years and in India ≥ 730 days in the last 7 years.
Cl. 6(6)Same ROR/RNOR determination consolidated into Clause 6(6); no rate change but cross-refs unified.
No working note
- §5
Scope of total income defined for resident, RNOR and non-resident; global vs India-source income.
Cl. 5Scope carried forward verbatim in substance; illustrative examples added in official memorandum.
No working note
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