The Income-tax Act, 1961
Bare Act
For the purposes of this Act,
- An individual is said to be resident in India in any previous year, if he
- is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more; or
- having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year.
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Explanation using examples
Let's consider an example to understand the application of Section 6 of The Income-tax Act, 1961:
Raj, a citizen of India, works for an IT company and was sent to the USA for a project on January… Read the complete text with KanoonGPT Pro.
