As per the Income Tax Act, 1961 a person is said to be resident of India in any previous year if he had been in India for a period of the following number of days in the previous year:
Explanation & Strategy
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The basic residency test is 182 days physical presence. There are alternative tests in Section 6(1)(c) and 6(6) for 'not ordinarily resident' and 'deemed resident' status.
The text reads: Section 6(1): An individual is resident in India if he is in India for 182 days or more in the previous year.