AIBE XVII — February 2023 — Q.85 (Income Tax Act, 1961)

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Q.85

Taxation Law Medium Knowledge-Based

Bare Act Income Tax Act, 1961 · Section 6(1)

For an individual to be deemed to be resident in India in any previous year one of the condition is:

✓ If he is in India for a period of 182 days or more during the previous year. Answer

B If he is in India for a period of 180 days or more during the previous year.

C If he is in India for a period of 181 days or more during the previous year.

D If he is in India for a period of 360 days or more during the previous year.

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Under Section 6(1) of the Income Tax Act, an individual is deemed resident if they are present in India for 182 days or more in the previous year. Alternative conditions exist for shorter stays combined with prior residency history, but 182 days is the primary test.

At a Glance

Subject Taxation Law

Difficulty Medium

Act Income Tax Act, 1961

Section Section 6(1)

Answer (A) Knowledge-Based

Paper AIBE XVII — February 2023

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