Income Tax Act, 1961
Section 6: Residence in India.—For the purposes of this Act,—
6. Residence in India.—For the purposes of this Act,—
(1) An individual is said to be resident in India in any previous year, if he—
(a) is in India in that year for a period or periods amounting in all to one hundred and eightytwo days or more; or
2* * * * *
(c) 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.
3[Explanation 4[1].—In the case of an individual,—
(a) being a citizen of India, who leaves India in any previous year 5[as a member of the crew
of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of
1958), or] for the purposes of employment outside India, the provisions of sub-clause (c) shall
apply in relation to that year as if for the words “sixty days”, occurring therein, the words “one
hundred and eighty-two days” had been substituted;
(b) being a citizen of India, or a person of Indian origin within the meaning of Explanation to
clause (e) of section 115C, who, being outside India, comes on a visit to India in any previous
year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words “sixty
days”, occurring therein, the words “one hundred and 6[eighty-two] days” had been substituted.]
7[Explanation 2.—For the purposes of this clause, in the case of an individual, being a citizen of
India and a member of the crew of a foreign bound ship leaving India, the period or periods of stay in
India shall, in respect of such voyage, be determined in the manner and subject to such conditions as
may be prescribed.]
(2) A Hindu undivided family, firm or other association of persons is said to be resident in India
in any previous year in every case except where during that year the control and management of its
affairs is situated wholly outside India.
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 eightytwo days or more; or
2* * * * *
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.
3[Explanation 4[1].—In the case of an individual,—
being a citizen of India, who leaves India in any previous year 5[as a member of the crew
of an Indian ship as defined in clause
of section 3 of the Merchant Shipping Act, 1958 (44 of
1958), or] for the purposes of employment outside India, the provisions of sub-clause
shall
apply in relation to that year as if for the words “sixty days”, occurring therein, the words “one
hundred and eighty-two days” had been substituted;
being a citizen of India, or a person of Indian origin within the meaning of Explanation to
clause
of section 115C, who, being outside India, comes on a visit to India in any previous
year, the provisions of sub-clause
shall apply in relation to that year as if for the words “sixty
days”, occurring therein, the words “one hundred and 6[eighty-two] days” had been substituted.]
7[Explanation 2.—For the purposes of this clause, in the case of an individual, being a citizen of
India and a member of the crew of a foreign bound ship leaving India, the period or periods of stay in
India shall, in respect of such voyage, be determined in the manner and subject to such conditions as
may be prescribed.]
A Hindu undivided family, firm or other association of persons is said to be resident in India
in any previous year in every case except where during that year the control and management of its
affairs is situated wholly outside India.