Residential Status
Source: Income-tax Act, 1961, Section 6 (summary)
An individual is resident in India in a previous year if he is in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four years before it. Residence decides which income is taxed in India.
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About Taxation
Income-tax basics, starting with how to read a provision and how residential status is decided under Section 6 of the Income-tax Act, 1961. Rates and rules change, so check the current law before relying on a detail.
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