Section mapper · Who is taxed, and on what income
Section 6 of the Income-tax Act, 1961 is now
section 6 of the Income-tax Act, 2025
Residential status — the 182-day and 60-day tests.
- Was
s.6, Income-tax Act, 1961 (repealed)- Is now
s.6(2), Income-tax Act, 2025- In force from
What changed
Renumbered, and rewritten as one self-contained section. Section 6(1) says residential status is decided entirely within that section; 6(2) carries the 182-day and 60-day-plus-365-day tests for an individual, and the not-ordinarily-resident rules follow in the same section.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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